Where was it found?
What region are you located in?
Lions mane typically grows on dead hardwoods. From the pic this looks like soil.
More pics and info would be needed for anything close to a positive I.D.
If this is growing out of soil try digging an inch or two down to see if maybe there is a dead tree down there.
If i had to make a guess off this pic I'm going with something in the genus sparassis.
Try digging down to see if the mycelium is connected to any tree roots.
Even though i said sparassis and some species in this genus can be quite tasty.
Please do not eat this thing.