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Juglans nigra
I used to see these all over..but strangely, I don't remember when or where...I just know I've seen a lot of those somewhere. I always thought they looked like pig noses.
Possibly a hakea nut. Here is my reference
http://www.flickr.com/photos/90935602@N0...
http://www.projectnoah.org/spottings/857...
The seed structure doesn't entirely convince me. Its a nice clear picture. Do you have some pics of tree, flower or foliage to help for ID?