Ambergris is an excretion from Sperm Whales. It is formed in the intestines of the Sperm whale in response to irritation. It is thought that the damage to the stomach lining may be caused by the squids beak which are indigestible. The squid is a big part of sperm whale diet. Ambergris is valuable and beachcombers find it washed ashore around the world. It has been used for centuries. In the perfumes, medicinal purposes and as an aphrodisiac.