Tagua nut carvings may look like they have been produced from finest ivory, but the truth is, it has never been anywhere near an elephant! The tagua nut is actually a very hard nut that comes from a tree known as the ivory nut palm. This nut can be carved and polished to a high degree, making it difficult to discern from elephant ivory. The paleness of the nut and the ease with which it can be carved has made it very popular as an adornment or decorative piece.