The Whale Watching industry involves the transportation of passengers on boats or ships to view whales and other marine life in their natural habitats. This industry is a subset of the Water Transportation of Passengers, Not Elsewhere Classified SIC Code. Whale watching tours are typically offered in coastal areas where whales are known to migrate or reside. The industry is highly dependent on the natural environment and the behavior of marine life, making it subject to seasonal and regional fluctuations. Companies in this industry must adhere to strict regulations to ensure the safety of passengers and the protection of marine life.