Perenniporia podocarpi is a species of resupinate (encrusting) polypore.
It occurs widely but uncommonly on the New Zealand endemic podocarps Dacrydium cupressinum and Prumnopitys taxifolia.
Basidiocarps are dimitic and grow up to 9 cm across, thick and cushion-like with a distinctive white or very pale cream spore surface with large pores.
The basidiospores are extremely large for the genus, up to 27 μm in length.
[1] As with other members of its genus, P. podocarpi causes a white rot in affected host plants.