Gills free of the stem, or distinctly attached to and running down the stem (decurrent), and then often joined together at the apex of the stem or at their base 15 14. Cap-surface composed of rounded cells _Conocybe_ Cap-surface composed of filamentous cells _Galerina_ 15. Gills free of the stem and the whole fruit-body very fragile _Bolbitius_ Gills attached to and running down the stem (decurrent), easily separable from the cap-tissue and frequently veined at apex of stem _Paxillus_ 16. Cap scaly, fibrillose and roughened _Inocybe_ Cap smooth, greasy or viscid 17 17. Cap-surface composed of rounded cells _Agrocybe_ Cap-surface composed of filamentous cells _Naucoria_ & _Hebeloma_ 18. Gills or complete fruit-body becoming liquefied _Coprinus_ Neither the gills nor fruit-body collapsing into a slurry of cells 19 19. Gills free to remote from the stem or attached and descending down the stem (decurrent) 20 Gills attached in some way to the stem but not descending down the stem (adnate to adnexed) 21 20. Gills decurrent; stem possessing a cobweb-like veil _Gomphidius_ and _Chroogomphus_ Gills remote or free; stem possessing a usually persistent ring _Agaricus_ 21. Gills distinctly spotted or distinctly mottled; stem stiff but breaking with a snap when bent; growing on dung or in richly manured areas _Panaeolus_ Gills not spotted or distinctly mottled; stem cartilaginous or not, and fruit-body growing on dung or not 22 22. Gills broadly attached to the stem (adnate) and with a veil girdling the stem _Stropharia_ Gills narrowly attached to the stem (adnexed) or with concave dentation near the stem (sinuate), or if adnate then lacking a ring 23 23. Gills with concave indentation near the stem (sinuate) and cap and stem with a cobweb-like veil _Hypholoma_ Gills attached to the stem but lacking a distinct concave indentation near the stem 24