The
thallus of
Enterographa kinabaluensis is smooth, white, and thin, measuring 100–150
μm in height. It forms a continuous to finely pattern that can cover a large area of the bark surface. The is , and the
medulla is cream-coloured, containing abundant crystals of
norstictic acid. This lichen species is characterised by its soralia, measuring 0.3–0.7 mm in diameter, and its shortly ascomata, which often arise from the soralia. The are
fusiform,
hyaline, and measure 4–5 by 39–52 μm, with 11–17
septa.
Enterographa kinabaluensis can be distinguished from other
Enterographa species with sorediate thalli, such as
E. zephyri and
E. incognita, by the presence of norstictic acid and the unique arrangement of its ascomata on the soredia. ==Habitat and distribution==