Basidiocarp annual, stipitate, corky. Pileus 0.7–2 × 1.3-2.8 cm, up to 0.8 cm thick at the base, pulvinate, subcircular or flabelliform; upper surface reddish brown, weakly to strongly laccate, finely concentrically sulcate, finely radially rugose; margin thin or obtuse, concolorous or yellowish brown, often subtruncated. Pore surface grayish to yellowish brown; tubes 2-8 mm long, yellowish brown to brown; pores 7 (-9) per mm, subcircular, 90-110 (-130) μm diam., dissepiments 25-70 μm thick. Stipe 6.2-10.5 × 0.2-0.6 cm, dorso-lateral, subcylindrical or flattened, dark reddish brown to purplish black, strongly laccate or not. Context 0.5-4 mm thick, yellowish brown to dark brown with woody lines, corky; generative hyphae 2-6.5 μm diam., colorless, thin-walled to subsolid, with clamp-connexions; skeleto-ligative hyphae 3-6.5 μm diam., pale yellow to yellowish brown in KOH, dextrinoid; binding hyphae bovista- type, 2 μm diam., colorless, thick-walled to solid. Basidiospores 9-11.5 × 6-7.5 μm (with myxosporium), 6.5-9.5 × 4.5-6.5 μm (without myxosporium), ellipsoid or ovoid, apically truncate or not, brown, with a dark brown eusporium bearing conspicuous echinulae or not. Cutis composed of clavate elements, 20-50 × (4-) 7.5-10.2 μm, amyloid.
Specimens：
Taiwan. Nantou: Huisun Forestry Station, alt. 1,650 m, on tree base, 13 Dec 1996, CWN 01991 (TNM); Lienhuachih, alt. 700 m, on rotten wood, 08 Jun 1994, CWN 00543 (TNM).
Habitat：
null
Distribution：
Vietnam (type locality), Nepal, India, Pakistan (Steyaert 1972), mainland China (Zhao & Zhang 2000), Taiwan.
References：
Wang, DM and Wu, SH.
Provided：
S. H. Wu and D. M. Wang
Note：
Ganoderma flexipes is easily recognized by its small reddish brown pileus, long and thin stipe, yellowish brown to dark brown context, and ellipsoid or ovoid basidiospores. The basidiospore size (9-11.5 × 6-7.5 μm) from the two Taiwanese collections falls within the range (8-9.9-13 × 5.5-6.5-8 μm, measured by Steyaert (1972) for G. flexipes, and fits that of the lectotype (9-11 × 6-7.5 μm, measured by Ryvarden (1983)) of this species. In addition, the features of warty, vaguely plicate basidiomata, pore diameter conspicuously larger than dissepiment thickness, corky context composed of mostly fine, and thick-walled hyphae in the collections from Taiwan resemble those of authenticated specimens and of the holotype (Steyaert 1972). Steyaert (1972) noted that the apex of basidiospores of G. flexipes was permanently rounded and would not collapse. However, we have found some apically truncate basidiospores in the specimens cited above.
Phylum：Basidiomycota >> Class： Basidiomycetes >> Order： Polyporales 
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