Palo Santo is the wood of the balsam tree (bursera graveolens) which is native to Central and South America (e.g. Ecuador, Mexico and Peru). The aromatic tree has been used in many ways since the Inca era, especially the wood.
When burning, the highly resinous trunk wood (soaked in Copal resin) in particular spreads its characteristic and pleasant balsamic-sweet scent, which is provided with a coconut note.
It is most commonly used as an incense, both as an essential oil and in the form of smaller logs.
The harvest of the Palo Santo is strictly regulated by the governments, as the tree is protected in most countries. Only dead wood may be used for the smoking logs and the essential oil.