Whale meat, broadly speaking, may include all cetaceans and all parts of the animal: muscle (meat), organs (offal), skin (muktuk), and fat (blubber). There is relatively little demand for whale meat, compared to farmed livestock. Commercial whaling, which has faced opposition for decades, continues today in very few countries, despite whale meat being eaten across Western Europe and colonial America previously. However, in areas where dolphin drive hunting and aboriginal whaling exist, marine mammals are eaten locally as part of a subsistence economy: the Faroe Islands, the circumpolar Arctic, other indigenous peoples of the United States, St. Vincent and the Grenadines, some of villages in Indonesia and in certain South Pacific islands.

Whales are a widely distributed and diverse group of fully aquatic placental marine mammals. As an informal and colloquial grouping, they correspond to large members of the infraorder Cetacea, i.e. all cetaceans apart from dolphins and porpoises. Dolphins and porpoises may be considered whales from a formal, cladistic perspective. Whales, dolphins and porpoises belong to the order Cetartiodactyla, which consists of even-toed ungulates. Their closest non-cetacean living relatives are the hippopotamuses, from which they and other cetaceans diverged about 54 million years ago. The two parvorders of whales, baleen whales (Mysticeti) and toothed whales (Odontoceti), are thought to have had their last common ancestor around 34 million years ago. Mysticetes include four extant (living) families: Balaenopteridae, Balaenidae, Cetotheriidae, and Eschrichtiidae. Odontocetes include the Monodontidae, Physeteridae, Kogiidae, and Ziphiidae, as well as the six families of dolphins and porpoises which are not considered whales in the informal sense.