Perenniporia podocarpi is a species of resupinate (encrusting) polypore

Polypore

Polypores are a group of tough, leathery poroid mushrooms similar to boletes, but typically lacking a distinct stalk. The technical distinction between the two types of mushrooms is that polypores do not have the spore-bearing tissue continuous along the entire underside of the mushroom. Many...

. It occurs widely but uncommonly on the New Zealand

New Zealand

New Zealand is an island country in the south-western Pacific Ocean comprising two main landmasses and numerous smaller islands. The country is situated some east of Australia across the Tasman Sea, and roughly south of the Pacific island nations of New Caledonia, Fiji, and Tonga...

 endemic podocarps Dacrydium cupressinum

Dacrydium cupressinum

Dacrydium cupressinum, commonly known as rimu, is a large evergreen coniferous tree endemic to the forests of New Zealand. It is a member of the southern conifer group, the podocarps. The former name "red pine" has fallen out of common use....

and Prumnopitys taxifolia

Prumnopitys taxifolia

Prumnopitys taxifolia is an endemic New Zealand coniferous tree that grows on the North Island and South Island. It also occurs on Stewart Island/Rakiura but is uncommon there....

. Basidiocarps are dimitic and grow up to 9 cm across, thick and cushion-like with a distinctive white or very pale cream spore surface with large pores. The basidiospore

Basidiospore

A basidiospore is a reproductive spore produced by Basidiomycete fungi. Basidiospores typically each contain one haploid nucleus that is the product of meiosis, and they are produced by specialized fungal cells called basidia. In grills under a cap of one common species in the phylum of...

s are extremely large for the genus, up to 27 μm in length.

As with other members of its genus, it causes a white rot in affected host plants.