The ash-figures of plant bodies are now widely utilized for the identification or taxo-nomy of higher plants. Though they are not yet done in the field of cryptogames. As far as the writer's studies concern the ash-figures of the polypores and mushrooms are specific according to their species in the respect of the constitution and colour of the ash-figure and the form or size of the crystals found in it. The ash-figure seems to be utilized for the identification of polypores and mushrooms.