This paper is intended as a scope paper for the comparative study of eco-tourism in Queensland, Australia and Japan based on: The Indo-Pacific Humpback Dolphin Watch in Queensland as well as the Ogasawara Whale-watching Association in Japan. Three particular aspects of the concept underlying successful eco-tourism initiatives will be emphasized in the paper: involvement of local associations, defined rights of access to the eco-tourism resource, and the role of the state in supporting eco-tourism initiatives.