My Canadian-Mexican friend Shari Bondy offers tours to see the California Gray Whales, up close, while they are in Scammon's Lagoon (locally called Laguna Ojo de Liebre). This is about 400 miles south of San Diego and just south of Guerrero Negro in Baja California Sur, Mexico.
Here is a video and photos of a recent 2013 season whale experience. The gray whales come to the lagoons of Baja California to breed and raise their newborn calves. What is amazing to see, is how the mother whale actually pushes her calf close to the people to make physical contact!
The three primary destinations of the gray whale (migrating annually from Alaska) are Scammon's (Ojo de Liebre) Lagoon, San Ignacio Lagoon, and Magdalena Bay.
Enjoy this 5 minute You Tube:
We have stayed at Shari's Bed & Breakfast at Bahia Asuncion twice now, but always in July, so no whale petting for us. Photos in my 15 Days in Baja trip report of 2012.