Puerto Vallarta is home to one of the world's great creatures - the humpback whale. From Mid-December through March, these waters are filled with magic, as the humpbacks come here to calve.  You may see baby humpbacks - a glorious sight. You almost can't go on a boat ride during these months without seeing the whales breaching (jumping) near your boat. While you don't always need to look for them, these tours specialize in finding and getting close to the whales.