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Ok, the simple answer is no and no. Magic mushrooms are not legal and therefore not sold in Amsterdam (or the rest of the Netherlands) any longer
They have been been banned for almost a year ago now (as of 01 Dec 2008). This was predominantly because of tourists under their influence doing dumb things like jumping off bridges/buildings or driving amok through campsites.
For weeks/months after there was still remaining stock sold at some smartshops (which is the only place they were sold which rules out the "everywhere" answers) but if I read the forums now then this has dried up for some time already. The supply chain behind sales of mushroom mushrooms died a death immediately after the ruling. There are some rumours still circulating that some of the smart shops are still selling "under the counter" but it is a small minority. You are not going to find names of the places online for obvious reasons.
You could also probably get them from some dodgey street seller but you have to ask yourself if that is what you really want to do.
- Firstly they can sell you anything (and you don't get the advice that smartshops use to give for the relevant strain) and it can also be laced with anything.
- Secondly the motives of these sellers are not always as straight forward - they are not going to make a transaction in the open and it's just not smart to leave yourself open to mugging etc by going dark alleys with these kind of people
- Thirdly it is not uncommon for undercover police to be watching such vendors. So is it really worth this risk as well.
So to clarify (especially for users making erroneous statements like "but in amsterdam most drugs are legal",
(a) mushrooms are not legal and sales of them are not openly tolerated.
(b) sales of marijuana are also not legal actually, but are tolerated under given conditions from licenced coffeeshops as long as they follow these conditions (e.g. no under 18's on the premises and certainly no sales to them, max 5g per person per day, no alcohol, no advertising etc)
(c) sales of other drugs including hard drugs are absolutely not legal, tolerated and only a fool would think otherwise.