In the Indian Ocean The sperm whale Physeter macrocephalus is found concentrated more in the Arabian Sea upto 20° N and between 50° and 80° E especially in the Gulf of Aden and approaches a little east of Minicoy Island and off Sri Lanka. The morphology of the sperm whales landed at various islands in the Lakshadweep are Total length 530; Distance from eye to snout 115 cm; Height of the body 98cm and Girth of the body 62cm. Ambergris is a valuable substance obtained from the sperm whale. In 1974 ambergris weighing 90 kg was found floating in the sea and it was auctioned at the rate of Rs. 1,160 per kg. Of this amount, 55% was paid to the fisherman who recovered it and 45% was credited to the Fisheries Department.