Basidia of Entoloma squamiferrum are developed from hymenium layer of cartor-shaped parabasidium. Apex of basidium is flat or depressed in the center. Although four sterigmata are developed, only two sterigmata are symmetrically swollen to two spores im certain basidia. It means that two sterigmata among four sterigmata are imfertil. A spore is formed by inflation of the apex of the sterigma. The apex of the sterigma is swollen into a paillaform and then turned into a penisform. It is swollen from a clubform into a globefrom. Six spots of the surfaces of globose spore are depressed with hilum axes. Finally the spore is cuboid, and then it is released from hilum.