Hebeloma near subincarnatum 3 cm. Pilei cespitose, expanded, slightly umbonate, moist with occasional citrifine yellow remains of universal veil, disc isabella shading to colonial buff, margin slightly appendiculate, smooth; gills sinuate, with slight decurrent tooth appearing nearly free, broad, close, isabella color, thin; stipe colonial buff with isabelline fibrils, slender, swollen below, 3.5 cm x 3-4 mm In mould on very rottenlog in deep jungle Specimens examined: Costa Rica: San Heredia, Cerro Central de Zurqui 1620 m, Dodge, Valerio & Thomas 6128