ARALIACEAE. Neopanax arboreum: Auckland, Mamaku Forest, 600 m. Wellington, Blyth Track, Ohakune, 750 m. Neopanax colensoi: Auckland, Mt. Pihanga, 560 m. Wellington, Mt. Tongariro, 800 m; Whakapapa, Mt. Ruapehu, 1,200 m; Whakapapaiti Stream, Mt. Ruapehu, 1,000 m. Neopanax simplex: Wellington, Totara Reserve, Pohangina Valley, 80 m. Pseudopanax crassifolium: Wellington, Ruahine Ranges, 500 m. COMPOSITAE. Olearia virgata: Hawke's Bay, Upper Mohaka River, 750 m. Senecio elaeagnifolia: Canterbury, Governors Bush, Hermitage, 850 m. CONIFERAE. Libocedrus bidwillii: Wellington, Mt. Tongariro, 1,000 m. Phyllocladus alpinus: Wellington, Mt. Hauhangatahi, 850 m. CORNACEAE. Griselinia lucida: Wellington, Oturere River, Mt. Tongariro, 1,300 m; Kaimanawa Ranges, 950 m. CUNONIACEAE. Weinmannia racemosa: Wellington, Pangarara River, Mt. Tongariro, 850 m. ELAEOCARPACEAE. Aristotelia serrata: Wellington, Totara Reserve, Pohangina Valley, 85 m. LAURACEAE. Bedschmiedia tawa: Auckland, Upper Wairoa Valley, Hunua Ranges, 300 m; Earthquake Flat, Rotorua, 600 m; Te Whaiti, 400 m; Lake Okataina, 470 m; Lake Waikareiti, 950 m. PAPILIONACEAE. Carmichaelia orbiculata: Wellington, Mt. Tongariro, 800 m. Cytisus scoparius: Auckland, Waiotapu, Rotorua, 500 m. RHAMNACEAE. Discaria toumatou: Canterbury, Twizel River, 650 m. ROSACEAE. Rubus fruticosus: Auckland, Waitetoki, Lake Taupo, 450 m. RUBIACEAE. Coprosma foetidissima: Westland, Waiho, 200 m. Otago, Horseshoe Bay, Stewart Island. Coprosma pseudocuneata: Auckland, Whakapapaiti Stream, Mt. Ruapehu, 1,000 m. SAPINDACEAE. Alectryon excelsus: Wellington, Carters Reserve, Carterton, 50 m. VIOLACEAE. Melicytus ramiflorus: Wellington, Mt. Hauhangatahi, 850 m. WINTERACEAE. Pseudowintera colorata: Hawke's Bay, Hauhangaroa Ranges, 750 m. UNKNOWN HOSTS. South Australia, National Park. Victoria, Tarra Valley Park; Creswick.

Hymenophore annual or perennial, ceraceous, adherent, at first in the form of numerous small orbicular colonies 2-10 mm diameter, becoming coalesced forming effused irregularly linear areas 12-15 x 2-4 cm; hymenial surface ranging in colour from pallid pink to salmon or pallid orange, even, sometimes delicately farinose, becoming deeply irregularly creviced; margin abruptly thinning out, concolorous or lighter, fibrillose, adherent. Context white, 100-260 µm thick, zoned in perennial forms, basal layer scanty, of parallel hyphae densely compacted and sometimes partly gelatinised, intermediate layer of erect hyphae embedding metuloids and gloeocystidia; generative hyphae 3.5-4 µm diameter, walls 0.25 µm thick, hyaline, naked, with large clamp connections. Gloeocystidia copious, arising at different levels in the context but mainly from the base and extending into the hymenium, some projecting to 20 µm, usually forming a dense palisade, flexuous-cylindrical, 50-160 x 8-12 µm. Metuloids arising from the basal layer, scattered through the context and extending into the hymenial layer, not projecting, abundant or scanty, narrowly conical with acuminate apices, or fusiform, 56-80 x 12-16 µm, larger basally, coarsely encrusted. Hymenial layer to 40 µm deep, a dense palisade of basidia, paraphyses, gloeocystidia, and metuloids. Basidia subclavate, 28-35 x 5-6 µm, bearing 4 spores; sterigmata slender, to 6 µm long. Paraphyses subclavate, 16-20 x 3.5-4 µm.Spores elliptical or as often suballantoid, apiculate, 8-10 x 4-4.5 µm, walls smooth, hyaline, 0.2 µm thick.

DISTRIBUTION: Europe, Great Britain, North America, Japan, Australia, New Zealand.

HABITAT: Effused on bark or decorticated dead wood.

In several features P. incarnata varies appreciably, mainly in surface colour, size, shape and abundance of metuloids and gloeocystidia. It is readily separated from P. coprosmae by the scanty basal layer, long gloeocystidia most arising from the basal layer and forming a dense palisade in the context with apices extending into the hymenial layer, narrowly fusifoid metuloids, and smaller spores.

TYPE LOCALITY: Europe.