Skeletocutis subvulgaris is a species of poroid, white rot fungus in the family Polyporaceae.

The type collection was made in Hongqi District, Jilin Province, where it was found growing on the rotting wood of Korean pine (Pinus koraiensis).

Some of the hyphae of the dissepiment edges (the tissue between the pores) is encrusted with spiny crystals.

The skeletal hyphae have a distinct lumen, which helps distinguish this species from the similar S. vulgaris.

Spores of S. subvulgaris are roughly cylindrical, thin walled and hyaline, and measure 3.1–4.1 by 1.1–1.6 μm.