The appearance of the whale shark since 2016 in the Botubarani Village, Tomini Bay, Gorontalo has become its tourist attraction and attraction that can invite tourists. This of course greatly affects the economy of the surrounding community, whale shark tourism can contribute to improving the regional economy, especially the local community. The research aims to analyze the economic value of whale shark tourism as an input in policy making based on economic analysis for the development and management of whale shark tourism in a sustainable manner in Desa Botubarani. The type of data used in this study is primary data and secondary data. The determination of respondents is done by non-probability sampling, namely purposive sampling and accidental sampling. As a guide in obtaining the information needed using a questionnaire. The method used in this study is the Travel Cost Method (TCM) and the Contingent Valuation Method (CVM). The results of the analysis of the economic value of whale shark tourism in the village of Botubarani amounted to Rp7.89.602.230 per month peak appearance (May, June, July). The calculated economic value can be the basis for making policy in advance to determine the entrance fee for shark tourism so that the management of shark tourism can run optimally and effectively.