Although it is called a moss it is fact lichen that grows on moors, heaths and sand dunes. I am always careful not to tread on one of these interesting lichens on the forest floor, especially as this Lichen is very slow growing and long living. As you can see from my photograph the lichen has many delicate branches pointing in all directions, which are very brittle when dry and sponge like when wet.
Photographed on heathland at the New Forest, Hampshire, UK.