
Urban Species #018: Wood ear Auricularia auricula
Wood ear, when found in the city, is most often in parks, on warm windy and wet winter days. The translucent, vaguely ear-shaped mushroom appears on the ends of dead branches, on narrow twigs usually still attached to living trees. It appears year-round, but is more obvious in winter when there are no leaves. When the wind gusts, the dead twigs may fall to the ground, bringing this strange gelatinous fungus to the sidewalk.
Its close relative A. polytricha can be found in hot and sour soup.As was commented anonymously below, this is not
Auricularia auricula but rather
Exidia recisa( two more pictures )