Sarcodon underwoodii Banker Cap 4-8cm across, convex to flattened, depressed at center; vinaceous brown to fawn; covered with small adpressed scales or even smooth when young. Spines on undersurface short, 1-3mm; white, then brown with grayish tips. Stem 40-80 x 6-l0mm, usually strongly curved at base; deep, dirty brown, white at base. Flesh tough; brownish. Odor not distinctive. Taste bitter. Spores subglobose, strongly tuberculate, 5.5-6.5 x 6-7µ. Deposit buff brown. Habitat in deciduous woods. Rare. Found from Massachusetts to North Carolina and Tennessee; also in Colorado and Iowa. Season August-September. Edibility not known.