there are lots of companies that take you whale watching in Guerrero Negro but we really enjoyed driving out to the inner lagoon in our own vehicle and camping there to listen to the whales breathing at night.
When you drive yourself to the lagoon, you can go on a panga whenever you want...they leave on demand. There is a beautiful Interpretive Visitor Center there with a nice restaurant and huge patio where you can sit all day in the shade and watch whales from there. This area is spectacular for bird watching and hiking too. It is operated by the Benito Juarez Ejido and you can make reservations for the pangas and reserve on of the 17 palapas for camping too...they are big and only $5 to rent. The whale guides are excellent there too and often you are the only boat with the whales...it is much more relaxed than other areas and less people. there are ecologically designed bathrooms there too. You can also get a tour to see the pronghorn antelpe feeding area nearby.
Several Motels offer tours of the salt works for up to $35 a person, but if you go to the ESSA company's main office, you can arrange a tour for FREE! They provide a guide who drives your vehicle and give a full tour of the salt works. You can get out and take photos anytime. Only problem is, the guide only speaks spanish so you might want to take a translator with you...but even if you dont speak spanish, it's really interesting just to see it all.
Guerrero Negro is the best place (other than San Ignacio) to come for the whale-watching tours. There are a number of places in town which can provide this service, but see MALARRIMO restaurant and accommodation tips, as these people have a big, reliable tourism service.
Malarrimo has a fleet of 23-foot boats, which depart to SCAMMON's LAGOON.
They can also provide a tour inland to see the 4000 yr old cave paintings. (see the website)
A short drive from town on the main highway north is the fishing camp of Laguna Manuela,it's about 20 to 30 min and you have to drive down a washboard road to get there. Once you arrive at the encampment,drive past the trailers and up the hill on the dirt road,eventually you will find a cliff overlooking a beautiful beach.We camped there for four days and only saw one other person the whole time,we picked fresh mussels off the rocks for dinner,and had huge bonfires every night.Whales ,dolphins,and sea lions swam by every day,and the sun sets through a sea cave on the beach every night.We even saw coyotes and foxes!
There is no other place in the world to view the Pacific Gray Whale at it's closest. As Mexico is the ONLY country in the world who has totally outlawed whale hunting, the gray whales do not feel threatened by people. For the three(3) days we where in the lagoons, we saw whales every day and there were all around us...mothers and babies, subadults, juveniles...even dolphins. This is truly a magical place.