his research endeavors to evaluate the human-ecological impacts of whale watching ecotourism development on local communities adjacent to whale watching establishments. It uses a form of ecological economics known as emergy accounting. Ecotourism is frequently defined as economic development that conserves wildlife and ecosystems, fosters local economic growth, and does not dramatically or negatively transform indigenous cultures. This research uses emergy ecological economics to test each of the principles for a small whale watching industry on the East Coast of Taiwan. Results are mixed. While the whale watching industry per se is found to be relatively sustainable, significant impacts were detected for local indigenous communities adjacent to ecotourism establishments.