Whale watching is the human activity of encountering cetaceans in their natural habitat for recreational and scientific purposes. Despite the high diversity of cetaceans in Peruvian waters, this activity has yet to be developed. Herein we present data regarding the distribution of humpback whales (Megaptera novaeangliae) off northern Peru, evaluating the possibility of extending whale watching activities in this area. Data were obtained from surveys conducted from an ecotourism boat. Humpbacks were distributed in shallow waters, usually in pairs or trios throughout the study period between late July and late September. The presence of whales off northern Peru is due to winter migration for breeding and calving purposes. A high probability of encountering humpbacks within the study area could encourage the development of a whale watching industry. As this stage in the life cycle of this species is very delicate, we suggest the adoption of the precautionary principle in the management of the activity in order to minimize the risk of negative impacts on humpback populations. Whale watching in northern Peru is feasible and could be considered an alternative to fishing.