Fruiting body: funnel shape, pendant (suspended downwards), from a dorsal stalk; 5 – 8 mm long by 1 – 2 mm wide; glabrous; white.

Flesh: thick, dry.

Spores:

Notes: Calyptella grandis is recognised by the white pendant funnel shaped fruiting bodies. There are few records of this fungus, it is usually found on large logs of an old fallen tree.