The number of recognized cetacean species and subspecies is continually being revised and re-examined on the basis of new scientific data.
The Society for Marine Mammalogy’s (SMM) Committee on Taxonomy, chaired by Ana Costa (who took over from Patty Rosel in 2024), produces the official list of marine mammal species and subspecies. The IUCN Cetacean Specialist Group follows the SMM list including when identifying taxonomic units to be assessed for the Red List. The SMM list of marine mammal species is revised at least annually to reflect the continuing flux in marine mammal taxonomy.