This study aimed to investigate the potential of whale shark watching as a form of marine wildlife tourism development in eastern Indonesia. By examining the existing operations in Gorontalo, Cendrawasih Bay, Kaimana and Teluk Saleh as sample sites, it was expected that an applicable design could be produced. Data were collected utilizing questionnaires administered to local communities and visitors to understand their perceptions and how they value this opportunity. Secondary data were utilised to explore and understand other aspects including the current situation of this type of tourism. Preliminary findings revealed that at three study sites (Botubarani, Gorontalo was the exception), whale sharks commonly emerge near bagan lift nets, as a response to the presence of their favourite prey, anchovies. Generally, anchovies visit bagan predominantly in the morning and stay for couple of hours before swimming away to deeper waters. From 220 community respondents in Labuhan Jambu village (Teluk Saleh), Kaimana (Selat Bitjari) and Botubarani, it was revealed that 89.1% know about the occurrence of whale sharks in their locality. Related to chlorophyll-a, the study results suggest that there is a correlation between chlorophyll-a, anchovies and whale sharks. Regarding management approach to this type of tourism, a local community-based management model is a strongly recommended option, with 69.5% of respondents showing an interest in this approach. Local government roles and responsibility in developing such tourism is extremely significant, especially to prepare community competency through training and education, as was suggested by nearly 30% of respondents.