FREQUENCY:  Common
NO. APPEARING:  10-100
ARMOR CLASS:  5
MOVE:  4?//12?
HIT DICE:  6 (5)
NO. OF ATTACKS:  2 tusks or 1 tail slap
DAMAGE/ATTACK:  1-8/1-8 or 2-7
INTELLIGENCE:  Semi
% IN LAIR: Nil (free roaming)
TREASURE TYPE: Nil
SPECIAL ATTACKS: Nil
SPECIAL DEFENSES: Nil
MAGIC RESISTANCE: Standard
INTELLIGENCE: Animal
ALIGNMENT: Neutral
SIZE: L
PSIONIC ABILITY: Nil
LEVEL/XP VALUE: See the  DMG,  page 85.
SOURCE: "What's For Lunch?", Dragon 137.

See the notes on seals, listed earlier. Walrus tusks are worth 6-36 gp each.