On a dead Rhododendron leaf. 3 October 2010 Hampshire. Photograph copyright Leif Goodwin.
Cup shaped, inner surface smooth, greyish white, outer surface coarsely hairy or woolly, margin coarsely hairy, to about 0.5 mm across
On dead wood, twigs, woody debris and dead leaves
Spores elongated tear drop shaped, smooth, with drops (7-10) x (3.5-4.5) µm2. Basidia club shaped, 2 spored. Hairs encrusted with sharp crystals, tips thin and needle like, not encrusted.
Microscopy is essential for identification as there are several rather similar species