Where there's boats there's usually whales nearby. Depoe Bay has a few charter companies that can take you out to see the gray whales up close. (I believe that white spot to the right of the boat is a whale.) We saw 3-4 in this area just today. They love the kelp beds for the microscopic krill that they eat.
We just park nearby and watch from the basalt flow just north of the bay proper. There's several park benches along the path to watch from!
@Teej_Muk We did Carrie's tour (Whale Research EcoExcursions) and it was AWESOME. She is very very good.