Microscopic analysis of fossils from the Lightning Ridge district of northwestern New South Wales, Australia, shows that opal has been typically deposited in variable cavities left by the degradation of the original organic material. Fine-grained, clay-rich sediments have preserved the external morphology, and opalization has produced detailed casts with different modes of preservation of internal details. Plant remains include cones, cone scales, fruiting bodies, and seeds, but the most common specimens are twigs, stems, and wood fragments. These specimens commonly contain angular inclusions that represent small tissue fragments produced by the degradation of the original wood. Inclusions commonly have a "hollow box" structure where the organic material has decomposed after the initial opal filling of the mold. These spaces commonly contain traces of the cellular architecture, in the form of wood fiber textures imprinted on the cavity wall, degraded cellular material, and silicified tracheids. Opal casts of mollusk shells and crustacean bioliths preserve the shape but no calcium carbonate residue. Likewise, opal casts of vertebrate remains (bones, teeth, osteoderms) lack preservation of the original bioapatite. These compositions are evidence that burial in fine clays and silts, isolated from the effects of water and oxygen, caused protracted delays between the timing of burial, decomposition, and the development of vacuities in the claystones that became sites for opal precipitation. The length of time required for the dissolution of cellulosic/ligninitic plant remains, calcium carbonate items, and calcium phosphates in bones and teeth cannot be quantified, but evidence from opal-bearing formations worldwide reveals that these processes can be very slow. The timing of opalization can be inferred from previous studies that concluded that Cenozoic tectonism produced faults and fissures that allowed horizontal and lateral movement of silica-bearing groundwater. Comparisons of Australian opal-AG with opal from international localities suggest that opalization was a Neogene phenomenon. The transformation of Opal-AG → Opal-CT is well-documented for the diagenesis of siliceous biogenic sediments and siliceous sinter from geothermal areas. Likewise, precious and common opal from the late Miocene Virgin Valley Formation in northern Nevada, USA, shows the rapidity of the Opal-AG → Opal-CT transformation. Taken together, we consider this evidence to indicate a Neogene age for Lightning Ridge opalization and by inference for the opalization of the extensive opal deposits of the Great Artesian Basin in Australia. New paleontology discoveries include a surprising level of cellular detail in plant fossils, the preservation of individual tracheids as opal casts, evidence of opalized plant pith or vascular tissue (non-gymnosperm), and the first report of Early Cretaceous coprolites from New South Wales, Australia. [ABSTRACT FROM AUTHOR]