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The boy's father, Alex Naysmith, said experts were working to determine the exact worth of the item.
"He is into nature and is really interested in it. We have discovered it is quite rare and are waiting for some more information from marine biology experts," he said.
Experts said ambergris, which is created in the intestines of a sperm whale and comes out in vomit, is prized for its ability to prolong the scent of perfume.