In Australia, whale watching has become a popular tourist attraction at a number of sites along the east coast of Australia and contributes significantly to their regional economies. This study assesses the determinants of whale watching tourism expenditure at Hervey Bay located on the Fraser Coast in Queensland. A survey was conducted which derived individual micro-level data from tourists on whale watching tours at Hervey Bay during the months of July to October. Using both linear and quantile regression models, the main determinants of tourism expenditure are revealed. The results show that, in addition to income and origin, tourism expenditure is significantly driven by socio-economic, trip-related and psychographic characteristics.