Iceland is among the 10 best destinations worldwide for whale watching, according to an article in The Telegraph (UK).
"North-east
Iceland offers whale-watching trips on beautifully restored fishing
vessels. Minke whales and white-beaked dolphins are regularly seen and
occasionally humpback and blue whales. Also worth a visit is Husavik's
fascinating Whale Museum, located by the port. The first of its kind in
Iceland, it has interpretive displays on the cetacean species found
around Iceland, along with whale skeletons and other exhibits."
Other top 10 destinations are Alaska, Azores, California, New Zealand, Norway, Scotland, South Africa, Spain and Vancouver.