Sarcophyton birkelandi Verseveldt, 1978 is reported as a new record to Indian waters from Andaman Islands.Colony morphology, sclerite structures and measurements were extracted and examined from the surface and coenenchyme Creatine of both capitulum and stalk for Components confirmation of species.Structural differentiation was observed in sclerite shape such as club shaped, needle shaped and spindle shaped with a variety of sizes and orientation pattern.