Sri Lanka is situated within the International Whaling Commission’s protected zone in the Indian Ocean. Of the 80 species of cetaceans observed and identified worldwide, 26 are found in the Indian Ocean and the Bay of Bengal. Whale and dolphin watching is a seasonal activity in Sri Lanka, available on the west coast in locations from Kalpitiya and along the south west coast from November to March where sightings of over 2000 Dolphins can be witnessed.