Tremella neofoliacea C. J. Chen, Bibliotheca Mycologica 174: 1-225. 1998.
Description：
Basidiocarps foliose, not hollow, undulate, 1.5-4 cm ø, light brown, dry dark brown to black. Basidia two morphologically distinct types: type I ±globose to subglobose, (10-) 12-16(-18) × (10-)12-16 μm [Q=(0.91)-1.00-1.14(-1.16)]; type II ellipsoid to oval, 15-21(-25) × (10-)12-14(-16) μm [Q=1.21-1.75(-2.08)]; both basidial types longitudinally or obliquely cruciate-septate, mostly 4-, sometimes 1- or 2-spored; sterigmata cylindrical, mostly up to 60 μm, occasionally up to 90 μm, slightly apically swollen, 2.5-4(-5) μm ø. Spores subglobose to broadly ellipsoid, 7-9.5 × 6.5-8 μm [Q=1.07-1.29], smooth, hyaline, germination by budding, repetition or germ tubes. Conidia absent. Vesicles absent. Swollen cells in the basal parts of the basidiocarps, close to the substrate, thick-walled, clamped, mostly in chains, shape variable, 20-45(-65) × (13-)15-25 μm [Q= (0.87-)1.14-1.47-3.33(-5.00)], wall 1.0-3.0 μm thick. Vesicles absent. Hyphae smooth, hyaline, (1-)2-4 μm ø, up to 6 μm in subhymenium, often anastomosing, clamped, clamps mostly loop-like and conjugating side branches. Haustoria clamped, rare, growing from hyphae or clamps of hyphae, haustorial hyphae mostly unbranched.
Specimens：
Taiwan, Taichung county, Tasheshan Forest, alt. 2200 m, leg. C.-J. Chen, CCJ 1202 & 1203, on decayed Abies kawakamii; Taiwan, Taichung county, Tasheshan Forest, alt. 2200 m, leg. C.-J. Chen, CCJ 1204; Taiwan, Taichung county, Tasheshan Forest, leg. C.-J. Chen, CCJ 1401.
Habitat：
null
Distribution：
null
References：
Chen, CJ. 1998.
Provided：
C. J. Chen
Note：
The specimens CCJ 1204 and CCJ 1401 of Tremella neofoliacea are identical in all characters studied. Although the small differences is spore sizes are within the variation range of T. foliacea sensu lato, while the basidiocarps and the subhymenial structure are visibly distinct. Moreover, terminally swollen cells of T. neofoliacea on the sterile surface of the basidiocarps close to the substrate are not detectable from T. foliacea. Weather they are ecological varieties or stable characters cannot be proofed. I assume they are statistically different for the reason that foliose basidiocarps of T. foliacea sensu lato CCJ 914 and CCJ 1396 are very thin, cartilaginous, and deep brown, but those of T. neofoliacea are thicker, soft, and light brown.
If comparing the basidia and basidiospore sizes only, like most of mycologists did before, Tremella neofoliacea and T. foliacea are identical. However, detail structures indicate they are distinct species. Furthermore, Tremella neofoliacea specimens are growing beside the basidiocarps of Stereum sanguinolentum and Trichaptum sp., which might be coupled with the species in the Aurantia group, i.e. T. microspore and T. australiensis. However, the interaction of haustorial and host hyphae can not be detected. Therefore, it is not a parasite of Basidiomycetes conspicuously. The molecular phylogenetic tree has also proved this phenomenon.
Phylum：Basidiomycota >> Class： Basidiomycetes >> Order： Tremellales 
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