Worldwide.
Cap or Head brown, lobed, edges of head are free from stalk at first but may become attatched in age,
Spore print transparent
Stalk cream white to brown or even purplish
Flesh brittle, brownish,
Often growing on wood that may be buried,
Gyromitra ambigua: spores are longer and it may have light reddish-purple colors.
G. esculenta: generally has a more convoluted/brain-like cap. This species is considered a excellent edible by some, but can be dangerously toxic if not cooked well.
Morchella sp.: Any one with real experience with morels is unlikely to make this mistake, but it has been known to happen and can be a fatal error. True morels have distinct pits in the cap and the cap (in most species) is fully connected to the stem.
Poisonous.