Yup, them's fungi. The resemblance to bird's nests has led to the common name "bird's nest fungus". I've linked the bit on them from Wayne's Word, here's another entry from Tom Volk's pages:

http://botit.botany.wisc.edu/toms_fungi/crucibulum.html

Common little things, but very cool. When the professor talked about them in a mycology class I took a couple years back I realized I'd been seeing the things for years...

Patrick Alexander

Here is a link that might be useful: Wayne's Word: bird's nest fungus

Nice birds nests, very cool, wish we had them!
And this s definitely the right forum-more!

GreenLarry-- you do have them over in the UK! The best way to find them is to stop and stare closely whenever you come across some wood chippings being used for mulch or the like.

Patrick Alexander

Yes we do, but not in this area, theyre very localised, have to have right habitat.