This is what a whale biologist here in town says. Catie

"It is a cetacean, looks like a killer whale... although with the
perspective of the photos it seems a bit long... a false killer whale would
be even smaller.  Don't know what they are talking re: "fur".  The body is
in such a state of decomposition that you really have to just look at the
skeleton which is covered in part by the rotted, dehydrated tissue and the
foreflippers seems to be missing."  Craig

Catie Bursch
Education Assistant/ Illustrator
Kachemak Bay Research Reserve
95 Sterling Highway, Suite 2
Homer, Alaska  99603
(907) 226-4661
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Check out www.homerfieldtrips.com and
www.kbayrr.org