Whale watching in Sri Lanka is a great activity. Most people would love to see blue whales. The south end of Sri Lanka is the easiest place to see blue whales in a short period of time. Sperm whales, blue whales, southern whales, wood whales, whales are found all year round in Mirissa and Weligama. There are about 26 species of whales in Sri Lanka at the time of collection. You can watch the whales by boat.