Peniophora incarnata produces two-dimensional fruit bodies on the lower surfaces of dead wood, often on wood lying on the ground. At first glance such a fruit body may look very much like a thin skin or a wash of paint on the wood. The fruit bodies are smooth and pale orange to reddish but with paler margins. Separate fruit bodies may merge to produce a fairly extensive orange to reddish covering of the wood.
Peniophora incarnata is listed in the following regions:
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