Phylum: Basidiomycota Family: Physalacriaceae
Cylindrobasidium laeve (Pers.) Chamuris
Tear Dropper
Common resupinate found on dead wood of mainly deciduous trees. Quite variable in colour
References:
Hugill & Lucas (2019) The Resupinates of Hampshire
Læssøe & Petersen (2019) Fungi of Temperate Europe, Volume 2
Bernicchia & Gorjon (2010) Fungi Europaei 12: Corticiaceae s.l.