Skeletocutis luteolus is a species of poroid crust fungus in the family Polyporaceae.

The specific epithet luteolus (yellowish) refers to the colour of the dry pore surface.

The spores are hyaline (translucent), allantoid (sausage-shaped), and typically measure 3–3.6 by 0.4–0.7 μm.

It can be distinguished from S. nivea by differences in fruit body morphology and smaller pores.

Unlike S. luteolus, S. fimbriata has a distinct margin encircling the fruit body, and it has larger pores.