The purpose of this article was to improve the quality of current development of whale watching in Taiwan through an adequate planning process. The concept of sustainable tourism was introduced to the planning of whale watching. The study used five components of planning including resource, activity, facility, visitor and residents involvement as the basement to build a planning framework. In order to facilitate the implementation of the planning framework, the study also proposed six groups of direction including resource inventory, resource management, activity management, visitor management and residents involvement.