WECs are sub-surface white cracks networks within local microstructural changes that are characterised by a changed microstructure known as white etching area (WEA). The term "white etching" refers to the white appearance of the altered microstructure of a polished and etched steel sample in the affected areas. The WEA is formed by amorphisation (phase transformation) of the martensitic microstructure due to friction at the crack faces during over-rolling, and these areas appear white under an optical microscope due to their low-etching response to the etchant. The microstructure of WECs consists of ultra-fine, nano-crystalline, carbide-free ferrite, or ferrite with a very fine distribution of carbide particles that exhibits a high degree of crystallographic misorientation. 
WEC propagation is mostly transgranular and does not follow a certain cleavage plane.
Researchers observed three distinct types of microstructural alterations near the generated cracks: uniform white etching areas (WEAs), thin elongated regions of dark etching areas (DEA), and mixed regions comprising both light and dark etching areas with some misshaped carbides. During repeated stress cycles, the position of the crack constantly shifts, leaving behind an area of intense plastic deformation composed of ferritic, martensite, austenite (due to austenitization) and carbides. nano-grains, i.e., WEAs. The microscopic displacement of the crack plane in a single stress cycle accumulates to form micron-sized WEAs during repeated stress cycles. After the initial development of a fatigue crack around inclusions, the faces of the crack rub against each other during cycles of compressive stress. This results in the creation of WEAs through localised intense plastic deformation. It also causes partial bonding of the opposing crack faces and material transfer between them. Consequently, the WEC reopens at a slightly different location compared to its previous position during the release of stress.
Furthermore, it has been acknowledged that WEA is one of the phases that arise from different processes and is generally observed as a result of a phase transformation in rolling contact fatigue. WEA is harder than the matrix and . Additionally, WECs are caused by stresses higher than anticipated and occur due to bearing rolling contact fatigue as well as accelerated rolling contact fatigue.
WECs in bearings are accompanied with a white etching matter (WEM). WEM forms asymmetrically along WECs. There is no significant microstructural differences between the untransformed material adjacent to cracking and the parent material although WEM exhibits variable carbon content and increased hardness compared to the parent material. A study in 2019 suggests that WEM may initiate ahead of the crack, challenging the conventional crack-rubbing mechanism.