Flustra foliacea occurs in the Recent of Europe and the Arctic. This photograph is from Bering Island, Commander Islands, northwest Pacific Ocean.

Photographed in intertidal zone by A.V.Grischenko, Saint Petersburg State University.
Original description: Eschara foliacea Linnaeus, 1758 PDF of original description.
Flustra foliacea at Encyclopedia of Marine Life of Britain and Ireland, Ulster Museum.
Flustra foliacea at the Marine Life of the Channel Islands site.