Perenniporia podocarpi is a species of resupinate (encrusting) polypore. It occurs widely but uncommonly on the New Zealand endemic podocarps Dacrydium cupressinum and Prumnopitys taxifolia. Basidiocarps are dimitic and grow up to 9 cm across, thick and cushion-like with a distinctive white or very pale cream spore surface with large pores. The basidiospores are extremely large for the genus, up to 27 μm in length.