 An estimated 13 million people went whale watching globally in 2008 , in all oceans except the Arctic . Rules and codes of conduct have been created to minimize harassment of the whales . Iceland , Japan and Norway have both whaling and whale watching industries . Whale watching lobbyists are concerned that the most inquisitive whales , which approach boats closely and provide much of the entertainment on whale @-@ watching trips , will be the first to be taken if whaling is resumed in the same areas . Whale watching generated US $ 2 @.@ 1 billion ( UK £ 1 @.@ 4 billion ) per annum in tourism revenue worldwide , employing around 13 @,@ 000 workers . In contrast , the whaling industry , with the moratorium in place , generates US $ 31 million ( UK £ 20 million ) per year . The size and rapid growth of the industry has led to complex and continuing debates with the whaling industry about the best use of whales as a natural resource . 
