Sailing/Yachting is an Olympic sport starting from the Games of the 1st Olympiad in Athens, Greece. With the exception of 1904 and the canceled 1916 Summer Olympics, sailing has always been included on the Olympic schedule. The Sailing program of 1968 consisted of a total of five sailing classes (disciplines). For each class seven races were scheduled from 14 October 1968 to 21 October 1968 off the coast of Acapulco in the Bay of Acapulco. The sailing was done on the triangular type Olympic courses.

Acapulco de Juárez, commonly called Acapulco, Guerrero, is a city and major seaport in the state of Guerrero on the Pacific Coast of Mexico, 380 kilometres (240 mi) south of Mexico City. Acapulco is located on a deep, semicircular bay and has been a port since the early colonial period of Mexico's history. It is a port of call for shipping and cruise lines running between Panama and San Francisco, California, United States. The city of Acapulco is the largest in the state, far larger than the state capital Chilpancingo. Acapulco is also Mexico's largest beach and balneario resort city. Acapulco de Juárez, Guerrero is the municipal seat of the municipality of Acapulco, Guerrero.