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Cudonia circinans

The tan to yellow-brown fruitbodies (apothecia) have a cap up to 2 cm across, overhanging a cylindrical, roughened stalk that is  1.5 - 6 cm tall.  The fungus resembles Leotia lubrica click here but has thin flesh and is not gelatinous.   Widespread and not uncommon, Cudonia fruits on forest debris or on very rotten wood.