Shaggy Scalycap. (Pholiota squarrosa)
(Lens: Tamron SP 70-300mm f/4-5.6 Di VC USD <> Camera ID: Canon EOS 70D).

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Hi Jack, I've got photos of squirrels eating fungi, maybe they can stomach them. It didn't say they were poisonous just that they were bitter.
I've seen squirrels muching voraciously on fungi growing on trees. In this case, though, I think I'd suspect something like a slug.
 

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