Weird it almost looks like a blob of clay that was shot with a bullet. I don't think its a pipe but it's very suggestive of one. Is it potato sized?
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You have not said where you are located, nor given the size of these things. I'm curious that you have two of them. Were they found 'together'? For me the clay-like nature and the funnel-like contour of the holes resemble the cellular nests of something like a mud-dauber or potter wasp nest. That could be a very wild guess, depending on the size and how/where you found them.
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