Rather than duplicate a lot of excellent explanatory material already on the Web, I present here some useful links related to bryozoans, with brief annotations.
http://bryozoa.net/ Associated with the above site, this site provides many links to information on bryozoans. http://nmita.geology.uiowa.edu/database/bryozoa/brymnsc.htm Link to the “Neogene Marine Biota of Tropical America”, with hundreds of SEM images of fossil cheilostome (mostly Miocene) bryozoans organized by family and genus.
http://bryozoa.net/indexes.html Perhaps the single most useful site for practicing bryozoan taxonomists, listing all Recent and fossil species of gymnolaemate and cyclostome bryozoans, with representative SEM images of species in many genera.