Ambergris is a mysterious substance produced by sperm whales during their deep dives to hunt squid, and it is surrounded by myths and legends. The process of creating ambergris involves the accumulation of squid beaks in the whale’s intestines over several years. Unable to pass the ambergris, the whale either eventually expels it into the ocean or succumbs to a fatal intestinal rupture. The ambergris then goes on a long journey across the world’s oceans, floating for years and maturing before washing up on remote coastlines. Its discovery has been made in various places, including Scotland and the Philippines.
https://press.uchicago.edu/books/excerpt/2012/kemp_floating.html