Sebacina incarnata H. Suh, D. Kim & Y. W. Lim 2026, sp. nov.

Sebacina incarnata H. Suh, D. Kim & Y. W. Lim sp. nov. Fig. 7 Diagnosis. Basidiomata surface exhibits pale orange to pastel red. Holotype. REPUBLIC OF KOREA, Gangwon State, Jeongseon-gun, Gohan-eup, Gohan-ri, 214-25, on a trunk of a deciduous tree, 21 August 2020, SFC 20200821-21 (dried specimen). Etymology. From incarnata – flesh-colored in Latin, referring to the whitish-red color of the basidiomata. Description. Basidiomata fully resupinate, attached firmly to the substrate, trunks of Acer and cork oak, forming thick wax-like patches on the substrate, spanning several centimeters. Surface smooth, dull, pale orange (6 A 3) to pastel red (7 A 3), consistency wax-like, cartilaginous, rough, and nodulous texture. Margin irregularly thinning out, white to brownish, distinctly bounded. Basal hyphal system monomitic, subicular hyphae thick-walled up to 0.8 μm, septate with frequent branching, hyaline, without clamp connections, 2.8–4.2 μm thick. Basidiospores elliptical or allantoid, hyaline, smooth, IKI-, CB-, (8.6 –) 9.2–13.0 (– 13.2) × (5.7 –) 6.0–8.0 (– 8.6) μm with granular contents (L = 11.0 μm, W = 7.0 μm, Q = 1.57, n = 43 / 2). Resting spores occasionally observed, thick-walled, irregularly shaped, measuring less than 10 μm in diameter. Dikaryophyses coralloid, flagelliformed, and strongly ramified, mostly derived from the same hyphae with basidia. Probasidia elliptical to subglobose, mature basidia subglobose, longitudinally septate, 15.6–21.1 × 12.0–14.4 μm, usually containing oil drops, with four elongated sterigmata, average 2.0 μm width, up to 22 μm long, tapered at the apex. Cystidia absent. Distribution. REPUBLIC OF KOREA. Additional specimen examined. REPUBLIC OF KOREA, Gangwon State, Jeongseon-gun, Gohan-eup, Gohan-ri, 214-25, on a rock and litter, 21 August 2020, SFC 20200821-26; Notes. Sebacina incarnata is phylogenetically close to S. aciculicola. Both species exhibit a nodulous surface at maturity but can be distinguished by their color when fresh: S. incarnata is pastel red (7 A 3), whereas S. aciculicola is white to cream (Dong et al. 2025). GenBank accession numbers. ITS (PV 399928 – PV 399929), LSU (PV 399891).