Central & South Coast - Adventure Guide to Ecuador and the Galapagos Islands - page 311

Whale Tours , at Vélez 911 and 6 de Marzo, 5th floor, 4-2524-608,

offers recommendedwhale-watching tours, though you're just as well
arranging it in Puerto López (see Puerto López , page 281).

Peru via Machalá

Heading south from Guayaquil is the provincial and banana capital
of Machalá, with over half a million residents. It is not particularly
wonderful as a destination itself, but can be a good stopover point en
route to Peru. There are a couple of routes to the border from
Machalá, either through Haquillas or farther south via Macará, the
latter of which is the main crossing from Loja in the Andes.