Pleuractis paumotensis is a solitary, non-colonial coral that is free living and not attached to the seabed.

The polyp can be up to 25 centimetres (9.8 in) long [2] and is embedded in a cup shaped hollow known as a corallite, surrounded by calcareous material.

Outside the corallite wall the ribs continue, now known as costae, bearing rows of tiny spines.

The polyp has a central, slit-like mouth and a small number of short, tapering tentacles.

[2] Pleuractis paumotensis occurs in the Indian Ocean on upper reef slopes especially where there is considerable movement of the water as a result of wave action.