The Whale Skeleton, is the remains of a whale located west off the shore of Banham Canyon. It consists of the large skeletal remains of a whale which can be found at the bottom of the ocean.
Description
Off of the west coast of Banham Canyon, the skeleton of a whale can be found on the sea floor, partially embedded into the sand.
Players initially believed that the skeleton was actually that of a sea monster, or some other fictitious sea creature, but it has been proven that the skeleton is from a whale. It can be seen as a sort of acknowledgement of GTA fans and their search for mysterious creatures.
The only way to see the whale skeleton is to scuba dive down to the sea floor, or use the Submersible.
The whale's skeleton closely resembles that of a Humpback Whale, which is common along the California coast.
Another skeleton can be found on the East coast, near the Seashark race.
A better overview of the whale skeleton.