Abstract: Accurate predictions of the population of cetacean and anthropogenic disturbances are essential to their conversation, but are limited by the characteristics of the long-lived and low reproductive rates of cetaceans. Potential Biological Removal (PBR) is a mortality limit to maintain population sustainability, and is used to compute conservation reference points for human-caused mortality of marine mammals. This study used simulation methods to identify acceptable levels of human-caused mortality for cetaceans. PBR is calculated as a product of the minimum population estimate (N_MIN), one-half of the maximum net productivity rate (R_MAX), and the recovery factor (F_R). Setting of the three-parameter values will lead to deviations or errors in the estimation of the mortality limit. The PBR was evaluated the basis of the assumption that at least 95% of simulated populations met the proposed management objectives (populations beginning at 30% of the transport capacity (K) recovered to at least MNPL after 80 years). In a variety of scenarios, the PBR that used approximately the 5th percentile of the abundance estimate for N_MIN and a value of 0.5 for F_R met the criteria in bias trials. According to different management objectives, develop alternative parameters of PBR that determine marine mammal conservation reference points for human-caused mortality. This approach may be useful in supporting the establishment of new bycatch management programs.