Ambergris is an excretion from the Sperm Whale. It is found floating on the oceans or collected from the shores of many countries around the world. Ambergris the formed in the intestines of the sperm whale in response, it is thought, to irritation caused to the stomach lining of the whale from the sharp, indigestible, parrot-like beaks squid.The squid is a staple part of the sperm whale diet.Even today, much of the life and times of the sperm whale remains a mystery as they live and feed in the deepest of the ocean.