Amber and ambergris are only related by the fact that both wash up on the beaches. Ambergris is the waxy aromatic substance created in the intestines of sperm whales (see Ambra grasea) whereas Amber is a fossilized resin secreted by the now extinct pine tree formed in the Eocene period about 50 million years ago. It is considered to have cardiac tonic, diuretic, emmenogogue, lithotriptic and sedative properties.