Ambergris is a rare and valuable substance produced in the intestines of sperm whales. It is formed from the digestion of squid beaks and other hard materials, eventually being expelled by the whale. Over time, ambergris can wash up on beaches, where it hardens and develops a unique scent. In the fragrance industry, ambergris is prized for its complex aroma, which can be described as earthy, sweet, and marine. It acts as a fixative, helping to stabilize and enhance the longevity of perfumes. Due to its scarcity, ambergris is often replaced with synthetic alternatives in modern perfumery.