Start at the bottom of the body.
Cast on 16 sts with white.
1. p16
2. 8 x (k1, kfb) (= 24 sts)
3. p24
4. 8 x (k1, kfb, k1) (= 32 sts)
5. p32
6. 8 x (k2, kfb, k1) (= 40 sts)
7. p40
8. 8 x (k2, kfb, k2) (= 48 sts)
9. p48
10. 8 x (k3, kfb, k2 (= 56 sts)
11. p56
12. 8 x (k3, kfb, k3) (= 64 sts)
13. p64
14. 8 x (k4, kfb, k3) (= 72 sts)
15. p72
16. 8 x (k4, kfb, k4) (= 80 sts)
17. p80
18. 8 x (k5, kfb, k4) (= 88 sts)
19. p88
20. 8 x (k5, kfb, k5) (= 96 sts)
21. p96
22. 8 x (k6, kfb, k5) (= 104 sts)
23. p104
24. 8 x (k6, kfb, k6) (= 112 sts)
25. p112
26. 8 x (k7, kfb, k6) (= 120 sts)
27. p120
Continue knitting with blue.
28 - 30. k120
31 - 39. st st, start with a purl row.
40. 8 x (k7, k2tog, k6) (= 112 sts)
41 - 43. st st
44. 8 x (k6, k2tog, k6) (= 104 sts)
45 - 47. st st
48. 8 x (k6, k2tog, k5) (= 96 sts)
49 - 51. st st
52. 8 x (k5, k2tog, k5) (= 88 sts)
53 - 55. st st
56. 8 x (k5, k2tog, k4) (= 80 sts)
57 - 59. st st
60. 8 x (k4, k2tog, k4) (= 72 sts)
61. p72
62. 8 x (k4, k2tog, k3) (= 64 sts)
63. p64
64. 8 x (k3, k2tog, k3) (= 56 sts)
65. p56
66. 8 x (k3, k2tog, k2) (= 48 sts)
67. p48
68. 8 x (k2, k2tog, k2) (= 40 sts)
69. p40
70. 8 x (k2, k2tog, k1) (= 32 sts)
71. p32
72. 8 x (k1, k2tog, k1) (= 24 sts)
73. p24
74. 8 x (k1, k2tog) (= 16 sts)
75. p16
76. 8 x (k2tog) (= 8 sts)
Cut off the yarn and pull it through the remaining 8 sts onto the needle. Pull tight.
Sew the blue side together. Stuff the whale.
Insert the safety eyes through the middle of the eye circles and attach them at row 43 with 24 sts between them.
Work a white gathering thread through the loops at the bottom of the whale and pull tight. Sew the seam at the bottom together. Weave in the end.
Sew the eye circles onto the whale.