text: Ambergris is formed from a secretion of the bile duct in the intestines of the sperm whale, and can be found floating on the sea or washed up on coastlines. It is sometimes found in the abdomens of dead sperm whales. Because the beaks of giant squids have been discovered within lumps of ambergris, scientists have theorized that the substance is produced by the whale's gastrointestinal tract to ease the passage of hard, sharp objects that it may have eaten.
  Ambergris is passed like fecal matter. It is speculated that an ambergris mass too large to be passed through the intestines is expelled via the mouth, but this remains under debate. Another theory states that an ambergris mass is formed when the colon of a whale is enlarged by a blockage from intestinal worms and cephalopod parts resulting in the death of the whale and the mass being excreted into the sea. Ambergris takes years to form. Christopher Kemp, the author of Floating Gold: A Natural (and Unnatural) History of Ambergris, says that it is only produced by sperm whales, and only by an estimated one percent of them. Ambergris is rare; once expelled by a whale, it often floats for years before making landfall. The slim chances of finding ambergris and the legal ambiguity involved led perfume makers away from ambergris, and led chemists on a quest to find viable alternatives.
  Ambergris is found primarily in the Atlantic Ocean and on the coasts of South Africa; Brazil; Madagascar; the East Indies; The Maldives; China; Japan; India; Australia; New Zealand; and the Molucca Islands. Most commercially collected ambergris comes from the Bahamas in the Atlantic, particularly New Providence. In 2021, fishermen found a 127 kg (280-pound) piece of ambergris off the coast of Yemen, valued at US$1.5 million. Fossilised ambergris from 1.75 million years ago has also been found.