Whale teeth are considered ivory. Whales are on the world Endangered Species list:
Unfortunately, I must tell you that ivory is on the "Endangered Species" list of items banned for sale. I used to sell antique ivory in my former store but it was over 100 years old and I had a license to sell antique items on the endangered list.
The license was issued here in the US by the US Fish and Wildlife Service Agency.
However, the laws have become much more strict lately. You will need to check with the appropriate authorities in your country to see what the current laws are.
Endangered Species List:
That said, some sellers list their scrimshaw ivory whale teeth as "faux ivory whale teeth."
If you find a legal way to sell your whale ivory, the retail value foe small whale teeth would be $150-200; medium, $225-300 and large $300-400 assuming good condition.
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