We think you’re not allowed to be in contact with the dolphins and whales (you can’t ride them), but there is a tour out of Drake Bay that you might be interested in. They go out looking for pods of dolphins and whales and have a hydrophone on board the boat so that you can hear them singing. We think they also let you get in the water to snorkel with the animals once you’re a safe distance away so that you don’t disturb them. The company is called Divine Dolphin and they’re located in Drake Bay, which is a wonderful area for seeing marine life (dolphins live in the bay year round and there are 2 humpback whale migrations to the area).
Answer for snorkeling with whales