Phlebia incarnata is a species of polypore fungus in the family Meruliaceae.

[2] The species was originally described as Merulius incarnatus by Lewis David de Schweinitz in 1822.

[3] In its taxonomic history, it has been transferred to the genera Cantharellus (1832),[4] Sesia (1891),[5] and Byssomerulius (1974),[6] and renamed as a form of Merulius tremellosus.

It was transferred to Phlebia in 1984 when Nakasone and Burdsall synonymized Merulius with Phlebia.

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