The incrusted hyphae of all species of the genus Incrustoporia (1963) have the same very typical ultrastructure, with the exception of those of I. carneola. Consequently the last-named species is to be reinserted in Poria. The crystallizations on the hyphae of S. amorpha, the type species of the earlier generic name Skeletocutis (1958), are of the same sort. Therefore Incrustoporia has to merge into Skeletocutis, and the following new combinations are proposed: Skeletocutis alutacea, S. nivea, S. percandida, S. stellae, S. subincarnata, and S. tschulymica.