I'm gonna guess either a snake, leather, or a bird's foot. If it is a bird then it has to be a water bird because of the webbing.
Edit: Read the other comments and can see it's not a snake or leather, as well as that it is a foot of some sort (but not from a duck or goose). Has to be some sort of water bird with the webbed feet. What I don't know though.
Yeah, it's one of them.
Perhaps a heron, swan, pelican, or some sort of gull?