Electron microscope observations allow the conclusion to be drawn that the family Bankeraceae is clearly distinct from the family Thelephoraceae. The spore walls show such obvious differences as to the composition of layers, the structure of the coriotunica, the construction of the ornament and the pigmentation, that the opinions of Donk (author of the family, 1961) and Maas Geesteranus (defender of the family, 1974) are strongly confirmed.