In contemporary times, "hei matau" are commonly carved from cattle bone. Some Māori carvers continue to use whale bone, and such pieces are highly valued not only because of the beauty of whale bone and its cultural and historical significance, but also its scarcity. Current laws against hunting whales mean that Māori bone-carvers who carve in whale bone must use a combination of ancient standings or pre-existing supplies, or bones from whales that have recently beached. According to New Zealand tradition and law, Māori have first claim on part of the skeletons of any whales which strand and cannot be refloated. This is, however, a very limited supply.