You can learn more about ambergris AKA gray amber at these two sites-I don't know how to insert a link but the sites arehttp://www.netstrider.com/documents/ambergris/http://www.ambergris.co.nz/identification.htm
I've read them, and I fear while ambergris is an excretion of the sperm whale, it does not exit via the mouth of the whale. Fresh ambergris is a black, sticky, foul smelling....manure. It oxidizes when exposed to air and sunshine in the sea, and washes to shore transformed and hardened, still containing the beaks of squid and cuttlefish eaten by the whale.
It is apparently quite unique and subtle, not so much changing a scent as transforming it to a three dimensional experience. The effect has been described as listening to music on a small radio, then hearing the same recording but on a CD with full stereo surround. Its the same song, but a totally different experience.
Sorry for Round Two! But I'm happy to know "inserting a link" just means typing the address as usual...not so mysterious as ambergris!