Ambergris, commonly known as whale vomit, is a solid, waxy substance produced in the intestines of sperm whales. It forms as a protective mechanism against sharp objects, like squid beaks, that the whale may ingest. When expelled, it can float in the ocean for years, developing a unique scent and texture. This rare material has been highly valued in the perfume industry for its ability to enhance fragrance longevity and complexity. Although it is often found washed up on beaches, ambergris is difficult to locate, making it a sought-after and expensive substance.