For starters, enjoy whale watching year round;
For starters, enjoy whale watching year round; especially in the spring, although you can spot whale spouts all year here. There are also sea otters and seals in the vicinity, as well as land mammals like deer, bear, eagles to be viewed in the area.
Along the sea wall, you can visit the whale watch station where volunteers can point out whales, and there is a marine museum across the street where you can learn more and arrange a boat trip out of the world's smallest harbor. There are also several charter companies that also do sight seeing and/or fishing trips. At one, you can even can your catch!
For a small town, we have a variety of good places to eat. Tidal Raves overlooks the Pacific Ocean, as does the Surfrider just north of Fogarty Creek and its popular (and easily accessible) beach. There is the Bayview Thai overlooking the harbor, and just up the street is The Horn--offering both harbor and ocean views.
Further up the street are the Sea Hag; a local favorite for seafood, and the Chowder Bowl (yes, they DO have great clam chowder). For coffee, visit Pirates Coffee Company for any coffee drink under the sun. Pair your drink up with a freshly baked or concocted goodie and wander around the gift shop.
Walking trails around Depoe Bay offer harbor and ocean views; there are several state parks in the area, and just down the highway is the Devil's Punchbowl, Otter Crest, and beyond that, Yaquina Bay Lighthouse. Or stay local, and stroll up and down the shops that offer a variety of goods and foods you have to try!