Page "Ambergris" Paragraph 3

Ambergris occurs as a biliary secretion of the intestines of the sperm whale and can be found floating upon the sea, or in the sand near the coast.

It is also sometimes found in the abdomens of whales.

Because the beaks of giant squids have been found embedded within lumps of ambergris, scientists have theorised that the substance is produced by the whale's gastrointestinal tract to ease the passage of hard, sharp objects that the whale might have eaten.