Thargoid Biological Matter is a commodity found at the crash sites of Thargoid Scouts. It is corrosive to ship modules, and can only be safely transported using a Corrosion Resistant Cargo Rack. It is considered an illegal salvage item in most systems.
A bio-mechanical canister containing biological matter of Thargoid origin. It is unclear what the purpose of the matter contained within is, but it appears that the Thargoids have the ability to break down and reuse biological matter. It has been speculated that they also use this material in the construction on their structures, technology and ships.
— In-game description