Shell small for the genus, porcellaneous in texture, not very thick shelled. Holotype: 13.6 mm in length. 4.4 mm in width.The protoconch whorls are broken off in almost all specimens, but entire and slightly eroded in paratype I. They are raised, number 4 and arc slightly obliquely set. The 3 last protoconch whorls, well preserved in some shells are slightly globose, glossy, also obliquely set and have a dark color on top of the whorls. The teleoconch has 7 whorls, the body whorl well over half of the shell length and the aperture equal or smaller than the shell length. The profile of the spiral whorls is straight and sharp. The body whorl is globose, concave towards the siphonal canal. The suture is hidden in a sutural channel that has a beaded shoulder. The sculpture consists of primary and secondary spiral ribs. The primary spiral ribs are smooth, quite rounded. The secondary ribs cross numerous small axials situated on the broad area between the primary ribs and form in the upper ribs of the body whorl small beads. There are 4 primary and 3 secondary spiral ribs between the top of the aperture and the suture of the last whorl. The lip is crenulate, not particularly thickened, but the glaze of the inside forms small beads all along the lip. The lip is transluseent. the outer color shining through. The columellar area is either white or pinkish with 5 columellar folds, the upper ones being the strongest The siphonal canal is wide. The first teleoconch whorls are white to cream colored. On the 4 last whorls appears a pattern of two broad orange to orange-brown spiral bands, covered with white flecks. The periphery as a consequence has a broad white band, but in this area, the primary spiral ribs bear long dark colored streaks. Towards the siphonal canal a white or pink band.

The placement of this species in the genus Mitra is not yet definitive. This species resembles an endemic Hawaiian Mitra: Mitra earlei Cernohorsky. 1977 with which the species was confused. Specimens of M. perdulca n. sp. will be usually found in collections under the name M. earlei. Both species are easy to distinguish: on the last whorl the color is reversed. In M. earlei the color starts with a very thin band of darker coloration, going downwards followed by a pale band, then a dark band, a pale band and a dark siphonal canal. In M. perdulca n. sp. there is a broad dark band below the suture, then a pale band, a dark band and the siphonal canal is pale cream. The sculpture is different: pearled in M. earlei and in M. perdulca n. sp. the sculpture consists of quite sharp spiral ribs connected with numerous micro-axials. Between the main ribs runs a secondary spiral rib. Not so in M. earlei. which has also a much more nlobose shoulder. The seneral shape of the body whorl is different: bullet-shaped in M. earlei. but narrowing towards the siphonal canal in M. perdulca n. sp.
From other related species M. perdulca n. sp. is readily distinguished by the combination of the particular color and sculpture. The animal of M. perdulca n. sp. has been shown on the homepage of Eurasiashells. It shows an animal with a grey transluscent foot covered with irregular white flecks. The siphonal canal is dark brown, almost black with a yellow end.

TYPE LOCALITY
The Philippines. Balicasag Island.
DISTRIBUTION AND HABITAT
The Balicasag and Aliguay shells come from an average depth of 1(K) m. The Mactan Island shell was dredged by the first author at a depth of 130 m. So. we can conclude that this is a species living between 100 and 130 m deep on gravel bottoms. Up till today it has been collected from the southern Camotes Sea over the Bohol Sea down to Aliguay.