East of Hualien, the Pacific Ocean plunges to depths exceeding 3,000 metres within 15 kilometres of shore — an abrupt underwater topography that concentrates nutrients and supports at least seven resident cetacean species year-round. Sperm whales (Physeter macrocephalus), the world's largest toothed predator, are sighted on approximately 70% of trips between April and October, with bulls reaching 18 metres in length documented in these waters. Spinner dolphins form bow-riding pods of up to 300 individuals, with encounters routinely lasting 15–20 minutes. Taiwan's Cetacean Society has catalogued over 3,000 individual sperm whales in Pacific waters east of Taiwan since 1997, indicating a regional population far larger than earlier surveys suggested. Licensed operators depart from Hualien Harbour under 2024 guidelines requiring a minimum 50-metre exclusion distance from all cetaceans. Half-day tours are priced at NT$1,200–1,500 per person, placing Hualien among the most affordable whale-watching destinations in the Asia-Pacific — 30% cheaper than the average rival in Japan and 50% cheaper than comparable tours in Hawaii.

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