San Ignacio Lagoon is one of the best places in the world to see Gray whales and their calves up close. During the calving season you can go out into the lagoon in a small boat (called a panga), and after a short wait, the whale mum and calf will come up to you. They (mainly the calf) love to rub themselves against the boats and also to be scratched! You really get a close up look into their eyes! Then, just when you start to feel at one with each them, they blow salt water in your face and all over your camera! But it’s worth it!!!
You may also get to see some great breaching too.
(San Ignacio Lagoon – Baja California)