There is an explaination on Kiteforum how it was photoshopped, add the whale then blur it out , very well done.
+1 for photoshop, you can see by the smudged lighter blue sea colour around the front of the whale. Still looks great...
Good time to pull a Whalie.
No its not my pic. I heard its from a bloke from Nambucca.
Was taken at Valla beach.http://news.ninemsn.com.au/article.aspx?id=663238