Basidiocarp resupinate, effuse, adnate, ceraceous, 50-200 μm thick in section (aculei ex-cluded). Hymenial surface pale brown, odontioid, cracked; margin fairly determinate, paler to whitish. Aculei conical to subulate, usually separate, 2-4 per mm, 100-250 μm wide, up to 700 μm long. Hyphal system monomitic; hyphae simple-septate. Subiculum fairly uniform, a basal layer of compact texture; hyphae colorless, mainly horizontal, 4-6 μm diam., with ca. 1 μm thick walls. Hymenium thickening, with compact texture; hyphae mainly vertical, col-orless, slightly thick-walled. Trama of aculei of compact texture, some with crystal masses near apex; hyphae mainly vertical, other aspects similar to those of subiculum. Cystidia lacking. Basidia clavate, 14-18 × 4.5-5.5 μm, 4-sterigmate. Basidiospores cylindrical or narrowly ellipsoid, smooth, thin-walled, 6-7.2 × 2.6-3 μm, IKI-, CB-.
Specimens：
Taiwan. Yilan: Fushan Botanical Garden, alt. 600 m, on branch of an-giosperm, 7 Aug 1991, Wu 910807-11 (holotype: TNM; isotypes: BPI, K). Nantou: Yushan National Park, Nanhsi Forest Road, alt. 1,850 m, on branch of angiosperm, 13 Oct 1993, Wu 9310-8 (TNM). Tungpu, alt. 1,300 m, on branch of angiosperm, 23 Nov 1993, Wu 9311-46 (TNM).
Habitat：
null
Distribution：
null
References：
Wu, SH. 2000.
Provided：
S. H. Wu
Note：
Phanerochaete odontoidea is very similar to P. subodontoidea: both species have odontioid hymenial surface, compact subiculum, and lack cystidia. Multinucleate condition of secondary mycelia reported for both species in this paper, indicates a holocoenocytic nu-clear behavior which supports their placement in Phanerochaete. Phanerochaete odontoidea has narrower basidiospores (2.6-3 μm) than P. subodontoidea (3-3.7 μm).
Phylum：Basidiomycota >> Class： Basidiomycetes >> Order： Polyporales 
BCRC Number：