Auricularia auricula-judae (Japanese:キクラゲ, Chinese:木耳) is commonly known as the Jew's Ear Fungus.
This brown jelly fungus is conspicuously ear shaped and most often found on dead elder trees but also on elms.
This species is used often in Asian cooking.
See:Cloud ear fungus
Reference
Collins Gem Guide: Mushrooms and Toadstools, Stefan Buckzacki 1982.