This is the first non- lichenized fungus. It's quite common, can be found all year round, and grows on deciduous trees, especially elder, which these are growing on. Its Latin name is Auricularia auricula-judae, which is probably the most politically incorrect binomial of any organism (big money prize for anyone who can identify a more offensive one). It wasn't that long ago that the common name was Jew's ear, but I note that the current edition of Phillips (see useful books) refers to it as Jelly ear. I wonder if the ICN will catch up and change the binomial? My thanks to Mr James von Leyden for pointing this specimen out.