"aquachimp" wrote in message
...
http://tinypic.com/view.php?pic=2ibf9rm&s=3
Photo taken near Cork Ireland, earlier this month.
I thought it was just a plastic bag at first.

Any (relevant) ideas?

Hard to tell from the photo but from the size my guess would be some species
of puffball. Whatever it is, it has been attacked by slugs or snails.
R.