Tripe Fungus is quite variable in appearance, depending on the state of decay of its host timber as well as the developmental stage of the fruitbodies. Like most if not all jelly fungi, Auricularia mesentica generally favours damp shady sites.

“Auricula is a Latin word meaning ear – a reference to the ear-like shape of mature fruitbodies of most fungi in this small genus. The specific epithet mesenterica is a latinised adjective derived from the Ancient Greek word mesenterion meaning ‘middle intestine’. (Now you must realise that I really am talking a load of tripe!)”

www.first-nature.com/fungi/auricularia-mesenterica.php