Fomitopsis ochracea is a polypore fungus found in North America.

[2] It is a detritivore on both hardwood trees and conifers, causing a brown cubical rot.

Fomitopsis ochracea is a fungus that may be shaped like a hoof or flattened in a fan-like manner.

[1] The top surface of the fungus is smooth and may be coloured white, grey, brown, or black, with parallel lines.

When both species are immature, they can look very similar, but can be distinguished by lighting a match next to the surface of the fungus.