This is the being in fact.
Doesn't have a skelleten, it probably isn't a piece of a wale because the smell is different, just like the substance, and it is 12 meters long
(about 30 feet if I am not mistaken) and weighs 13,000 kilo's.
Giant octopus
In 1896 rinsed a similar mass at on a beach in Florida. Eyewitnesses reports of scientists from that time come to the same thing with the
descriptions of the new discovery in Chili. At the time became the animal identified as Octopus Giganteus, a giant octupus.
But because samples never have been good examined and meanwhile disappeared, there is being doubted of the correctness of that name.
It was the nose of a whale. The nose is filled with a waxy residue that makes is float and is usually the last part of a whale corpse to rot away.
This fact is why it has the unique smell and texture. I posted a link on this a couple of weeks ago when this same question was asked.
Zzub is right. It is a Sperm Whale if I remember the story correctly.
When the whale dies, it floats around on top or just below the water, as it decays gradually the bones simply fall through the rotten tissue and sink
to the briny depths, leaving a floating mass of waxy, fatty, stinky blubber.