The basking shark is the second-largest living shark and fish, after the whale shark, and one of three plankton-eating shark species, along with the whale shark and megamouth shark. Adults typically reach 7.9 m (26 ft) in length. It is usually greyish-brown, with mottled skin, with the inside of the mouth being white in color. The caudal fin has a strong lateral keel and a crescent shape. Other common names include bone shark, elephant shark, sail-fish, and sun-fish. In Orkney, it is commonly known as hoe-mother (sometimes contracted to homer), meaning "the mother of the pickled dog-fish".

The basking shark is a cosmopolitan migratory species, found in all the world's temperate oceans. A slow-moving filter feeder, its common name derives from its habit of feeding at the surface, appearing to be basking in the warmer water there. It has anatomical adaptations for filter-feeding, such as a greatly enlarged mouth and highly developed gill rakers. Its snout is conical and the gill slits extend around the top and bottom of its head. The gill rakers, dark and bristle-like, are used to catch plankton as water filters through the mouth and over the gills. The teeth are numerous and very small, and often number 100 per row. The teeth have a single conical cusp, are curved backwards and are the same on both the upper and lower jaws. This species has the smallest weight-for-weight brain size of any shark, reflecting its relatively passive lifestyle.

Basking sharks have been shown from satellite tracking to overwinter in both continental shelf (less than 200 m or 660 ft) and deeper waters. They may be found in either small shoals or alone. Despite their large size and threatening appearance, basking sharks are not aggressive and are harmless to humans.

The basking shark has long been a commercially important fish as a source of food, shark fin, animal feed, and shark liver oil. Overexploitation has reduced its populations to the point where some have disappeared and others need protection.