What is ambergris?

Ambergris is a solid, waxy material produced in the sperm whale and in the pygmy sperm whale. Ambergris is formed in the rectum of the whale by indigestible objects from animals on which it feeds (like beaks of squid and cuttlefish). The ambergris is usually released when the whale dies. When released, it is pale white and soft with a strong smell quite like cow manure. Over time and exposure to the elements, ambergris oxidizes, becomes darker in colour and loses its unpleasant odour. It is used in the manufacture of perfume. Ambergris is found in lumps, ranging from 15 gm to 400 kg.