I think there are 2 schools of thought here, and I think a question needs to be answered first.
Do you want to learn, or do you want a spoon?
If you want to learn, I would go to a local craft store and buy a lump of bass wood or balsa and learn the process on a 2 dollar lump of wood...then apply those skills to any other piece you want.
If you want a spoon, any piece of wood will do, but you may find yourself taking a lot of time and using several different knives and methods.
Personally, I like to waste time carving for fun...and I refuse to use anything more than the knife I have on me (and I do not use coals to burn out the bowl). It is all about how you want to proceed, what you hope to end up with, and how soon you need to be there.