Giant Hairy Horn

Giant Hairy Horn is a treasure.

Source
Giant Hairy Horn can be found as a collectible in the following areas:
 * A treasure spot east of Hammerhead and north of Viewbliss Outpost, near the cliffside; an ore deposit and ingredient spot are also nearby.
 * A treasure spot outside of the Keycatrich Trench dungeon; on the overworld map, it is slightly south of the Y in "Keycatrich Ruins."

It can be obtained as a drop from the following creature:
 * Dualhorn - Lv 23 only, 50% chance
 * Grandhorn - 75% chance
 * Ashenhorn - 100% chance