Nidula niveotomentosa

The woolly bird's nest is white with a "hairy" surface.

The young phase has a cap,
("epiphragm" - why do mycologists use such dreadful terms!)
which later disintegrates
(or falls off - the authors seem to vary on this)
to reveal the dark brown "eggs" (peridioles).

This specimen was found in the Waitakere ranges on a twig, August 2004. (Identification: Clive Shirley).

Nidula candida

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Shirley Kerr illustrates a very similar fungus on her web site:
Nidula candida. http://www.kaimaibush.co.nz

According to http://www.svims.ca/council/Nidula.htm
N. candida is ...like a flower pot, 10-15mm high, finely tometose outside and shiny brown inside with the eggs in jelly. (Tomentum = densely matted woolly hairs).

That does not fit the fungus pictured on this page, which is more like:

Cup like a slender mug with a slight flare at the top. 4-6mm high covered by whitish velvety hairs. Peridioles are smooth, not wrinkled, not contained in jelly and have no "string" attached.

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