Sirenophila maccarthyi has a whitish or greyish coloured thallus that is usually inconspicuous and not always continuous. Near the apothecia, the fruiting bodies of the lichen, the thallus can appear darker or somewhat dirty grey. The apothecia themselves are numerous and tend to be clustered together, each measuring between 0.2 and 0.5 mm in diameter and 0.12 to 0.15 mm in thickness. Initially deeply embedded within the thallus, they eventually rise slightly above its surface. The thalline exciple surrounding the apothecia is zeorine in form and whitish, measuring about 0.04 to 0.05 mm in width and 12 to 20 μm in thickness. This outer layer is composed of closely packed cells. In contrast, the true exciple, the inner layer around the apothecia, is bright yellow and also consists of densely packed cells.[3]
The disc of the apothecia is typically slightly concave and dull orange or brownish in colour. As the apothecia mature, they become biatorine, with a distinct or faint yellowish thalline margin that may appear notched. The hymenium (spore-bearing tissue layer) is about 60 to 70 μm high. The paraphyses (sterile filaments within the hymenium), are barely expanded at their tips, measuring approximately 2 to 3 μm in diameter. These filaments are quite branched, with some branches containing oil cells that are about 7 to 9 μm wide. These oil cells can form chains and vary in colour from hyaline (translucent) to brownish. The subhymenium, the layer beneath the hymenium, is 20 to 30 μm high and clear, without oil droplets. The asci (spore-bearing cells) typically contain eight spores. The ascospores are relatively large, ellipsoid, and slightly pointed at the ends, measuring 10 to 14 μm in length and 7 to 8 μm in width. The septa (internal divisions within the spores) are wide, about 5 to 7 μm.[3]
Chemically, the lichen reacts to a solution of potassium hydroxide (K+) by turning the epihymenium, the outer layers of the true exciple, and the thalline exciple purple. The major lichen product present in Sirenophila maccarthyi is parietin.[3]
^ abcdefgKondratyuk, Sergij Ya.; Kärnefelt, Ingvar; Elix, John A.; Thell, Arne (2009). "Contributions to the Teloschistaceae, with particular reference to the Southern Hemisphere". In Thell, Arne; Seaward, Mark R.D.; Feuerer, Tassilo (eds.). Diversity of Lichenology – Anniversary Volume. Bibliotheca Lichenologica. Vol. 100. Berlin/Stuttgart: J. Cramer in der Gebrüder Borntraeger Verlagsbuchhandlung. pp. 207–282 [258]. ISBN978-3-443-58079-7.
^Arup, Ulf; Søchting, Ulrik; Frödén, Patrik (2013). "A new taxonomy of the family Teloschistaceae". Nordic Journal of Botany. 31 (1): 16–83. doi:10.1111/j.1756-1051.2013.00062.x.