Matucana borchersii grows individually or forms groups with shoots that reach heights of with diameters of . There are 12 to 30 ribs. The brown areoles are elongated. The yellowish to reddish brown, long spines are difficult to distinguish between central and peripheral spines. There are 1 to 3 central spines and 25 to 30 thin, needle-like to bristle-like, comb-shaped radial spines. The yellow to greenish yellow flowers are up to long and reach a diameter of . The club-shaped fruits are yellow-green and up to long. File:Oroya borchersii en la quebrada Uquian 06.jpg|Flowers closeup in habitat File:Oroya borchersii 1.jpg|Plant growing in
Tucson Botanical Gardens, Tucson, Arizona ==Distribution==