Hymenophore effused, to 25 x 10 cm., 1-2 mm. thick, at first soft, fleshy, snow white, or cream where bruised, staining in patches, drying pallid cream or wood colour, hard and horny; often appearing as sterile sheets to 5 cm. wide; margin 1-2 mm., at first white becoming wood colour, lifting and strongly incurved when dry, irregular, byssoid; surface glancing, even, dissepiments not toothed. Pores not in strata, cream or isabelline in section, round or angular, 1-1.5 mm. deep, 50-100 µ mostly 50-60 µ diameter, or 7-9 to mm.; dissepiments 25-75 µ thick, commonly about 50 µ, equal, of parallel hyphae, apex slightly tapering, of parallel hyphae with rounded but not inflated ends, appearing slightly velutinate. Context 0.2-0.5 mm. thick, white or cream, of woven hyphae more dense near the substratum; skeletal hypha: 4-8 µ thick, wall to 2 µ, slightly staining, aseptate, sparsely branched; generative hyphae 2-2.5 µ thick, delicate walled, hyaline, not staining, branched, septate, clamp connections present. Cystidia to 50 x 10 µ, cylindrical, hyaline, encrusted with fine crystals, wall 1 µ, appearing both in context and dissepiments. Basidial type clavate, basidia cylindrical or subclavate, 8-10 x 3-4 µ, arranged in a dense palisade firmly cemented together. Spores elliptical, 2.5-3.5 x 1.5-2 µ, hyaline, smooth.

New Zealand.

When fresh plants are soft and snow white; in drying they become hard and firm, and the colour changes to isabelline or wood brown. Characters of the species are the minute pores and thin dissepiments, presence of inflated cystidia with crystal-encrusted apex, and small elliptical spores. These are at times flattened on one face, though most are elliptical. Cystidia resemble somewhat those of P. eupora, but are more slender and the encrusting crystals are small and somewhat scattered.