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That is what I thought, but the gills thru me off. There are no gills on sulphur. I posted across the pond to Steves site. You saying that they are the same seems to be right. I do appreciate the help.

I need a little ID help. Eucalyptus tree in Del Mar,Ca. Last year I noticed it on the lower left side of the trunk. The landscapers cleaned it off so the HOA did nothing. The last pic is 2 days ago. Looks like different fungi in the same spot.