ABSTRACT Title: A Study on the Principles for the Operation and Management of the Dolphin and Whale Watching Industry along the Eastern Coast of Taiwan Author: Yen-Ruey Kuo The dolphin and whale watching industry has become one of the most thriving tourism industries in Taiwan in recent years, and as such, a comprehensive system of operation and management is required to help secure its sustainable development. This thesis focuses on the eastern coast of Taiwan where dolphin and whale watching first developed earliest in Taiwan and where the largest portion of operators in the business is located. Based on personal interviews following carefully-designed questionnaires with local experienced operators, skippers and narrators, this thesis studies and analyzes the present conditions of local operations and management within four aspects of the development of the industry, namely marketing strategies, environmental and ecological protection, social justice and general institutional issues. It also presents suggestions concerning sustainable development in the dolphin and whale watching industry along the eastern coast of Taiwan. Finally, according to the suggestions provided by operators and managers, domestic and foreign references and/or personal observation, the thesis proposes fifteen principles for the sustainable development for the dolphin and whale watching industry. The first ever for Taiwan, these principles are believed to be invaluable in further developing the required indicators and/or guidelines for the sustainable development of the dolphin and whale watching industry in Taiwan.