The grey milkcap (Lactarius vietus) is a bit unusual as it likes to get its feet wet. Found on wet soils, usually in association with varieties of sphagnum mosses in woodland areas. A late summer and autumn species it is quite common where the right conditions exist. A distinct funnel shape that starts whitish in colour but truns a greyish-brown with age.
A vile, acrid taste; best left alone.