Or just watching them, that is. Haha. If you want to swim/watch the whale sharks it's located in Oslob, which is around a 3 hour drive south of Cebu. I wasn't able to swim with them because it was that time of the month. We all just watched them swim from the "comfort" of the little banca's (boats).
It was a nice experience, and it was made even better because we shared it with our cousins from abroad. :)
Weren't able to get a really closer look at them but I guess this is as close as it gets!