Found this rock on a sandy beach, my first impressions was that it looks like elephants skin. Is this a fossil?
I'm sure it is not fossil. Most 'cracked-sheet' -type of specimens are just cracked sediments; cracked before lithification or afterwards. With a touch of suitable weathing, they can end up looking somewhat skin-like.
But it is an interesting specimen because of those round bits with partial holes in their middles.
I would like to see some other photos (of the back and sides) - so I can get an idea what they are like in 3D.
There's a chance they are miniature sand volcanoes, or the cores of their feeder pipes. If so, there's a chance the cracked 'skin' could have got that way penecontemporaneously with sedimentation. I'll say more once I've seen those other photos (please?!)
(This is of interest to me because sand volcanoes were part of my PhD research; all in the domain of soft-sediment deformation.)