Shell small for genus, adult size up to 7.5 mm; fusiform, slightly bulbous, elongate. Suture straight. Protoconch paucispiral. 1.5-1.75 smooth whorls. Teleoconch of 3.75-4.25 whorls. Axial sculpture absent. Spiral sculpture of basal cords, ventrally ranging to adap.cal edge of columella. Outer lip slightly thickened, smooth, bearing only continuation of basal cords. Inner lip denticulate, with four to five strong, equally spaced denticles. Columellar callus thickened. Parietal callus absent or very weak. Columella smooth. Siphonal canal short, open, slightly recurved. Teleoconch whorls off-white in colour, semi-translucent. Protoconch off-white, semi-translucent. Aperture and columella off-white. Operculum typical of the genus, semi-translucent, beige. Holotype height 5.5 mm.

Mitrella neocaledonica n. sp. is most similar to M. philia (Duclos. 1846), a species also found in New Caledonia typically at depths of 2-80 m. Mitrella philia is easily distinguished by its more shouldered shell, incised suture, much more pronounced basal cords and columella with a distinct rim with strong denticles.

New Caledonia: east coast, off Ile des Pins and Norfolk Ridge. 252-1004 m. alive in 400-570 m.