It is quite difficult to say what he is. The host, needle tree or leaf tree can give and idea wether it is a Fomitopsis pinicola, a Fomes fomentarius or other. Lacricifomes officinalis and Tyromices tephroleucus look similar. Here we can not see the other side and a view of the colour of the top could give an idea. On most of those types of wood "eaters" the hymenium looks quite similar.
