The aim of our work was to generalize the data on the ecological, biological and morphological features of Calcipostia guttulata (Polyporales, Basidiomycota) by using the materials of our own research, revision of herbarium specimens, molecular barcoding of our own collections, available literature, iconography and information about the species stored on the GBIF portal. It is shown that C. guttulata is a widespread, but rare polypore in the Holarctic, confined to the first stages of drying of coniferous stands, primarily spruce forests, and manifests itself as a poorly studied core pathogen as well as a saprotroph colonizing coniferous deadwood, less often fallen trees. The morphological diagnosis of C. guttulata has been clarified, the substrate spectrum of the species, its distribution, and important from a forest pathology point of view relationships with insects have been identified most fully to date. The conservation status of the species and the prospects for its use in biotechnology are discussed.