Spruceanthus theobromae is a robust liverwort that grows on tree bark, forming loosely ascending or possibly hanging
stems that measure 3–3.5 millimetres in width. When dry, the plant appears brownish-green in colour. The plant's branching pattern follows the
Lejeunea-type structure, with fertile plants developing fork-like divisions. The lower portions of the stem feature curved, whip-like branches. The stem itself is sturdy, composed of approximately 35 outer (
epidermal) cells surrounding more than 100 inner () cells, with the outer layers having thicker, brown-pigmented walls while the inner portions remain colourless. The leaves are widely spread when dry and slightly overlapping. Each leaf has a roughly oblong shape, measuring 1.8–2.2 mm long by 1.2–1.4 mm wide, with rounded or slightly pointed tips. The leaf cells are notably elongated and contain very small, irregularly star-shaped thickenings (trigones) where cells meet. The underleaves (modified leaves on the lower surface) are relatively small, spaced apart, and roughly circular or transversely oval in shape. The species is capable of producing both male and female reproductive structures on the same plant (
autoicous) or in close proximity (
paroicous). Male reproductive structures (
androecia) form on short side branches or the main stem, while female structures (
gynoecia) develop with 1–2 innovations (new growth) below them. The
perianth (protective structure around the developing
sporophyte extends well beyond the surrounding leaves and features 5–8 ridges or . When present, the spores are round and feature distinctive
rosette patterns. The spore capsules contain specialised cells called
elaters (approximately 72 per capsule) that help disperse the spores, each marked by a single spiral pattern. No methods of
vegetative reproduction (reproduction without spores) have been observed to occur in this species. ==Distribution and habitat==