Commercial whale watching began in Taiwan in 1997 at Setin Harbor of Hualien, and is now a popular tourism activity. At present, there are twenty five vessels offering commercial trips to watch whales and dolphins in this country. Such booming industry, however, potentially makes cetaceans vulnerable to disturbance and needs to be adequately controlled. Some evidences indicate that the whale-watch boats indeed influence some behaviors of dolphins according to a nautical survey conducted in Setin during 1998 to 1999. Based on overseas related research results and experience, and the above survey, the paper discussed the principle, procedure, framework and elements of establishing the whale watching regulation in Taiwan. The aim of the study is to lessen disturbance to dolphins and to ensure their well-being for the sustainable development of the whale watching industry.