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About the size of a rock - I actually thought that's what it was at first. The inner brown markings amazed me thinking the internals were eroded and exposed. But touching the surface with my shoe revealed it was a little bit slippery, firm and a bit spongey.

Can anyone tell me what this interesting thing is?

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Looks like some sort of bracket fungus. There is possibly some old dead wood - a felled tree trunk or root below the surface which it will be growing on. The darker part will be hard like wood or leather and the white is softer as in a mushroom. It could also be some form of puffball but it looks too firm in the photo. Puffballs will explode spores if knocked or kicked.

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