The acoustic impedance of water is 3500 that of air: <a href="https:&#x2F;&#x2F;en.m.wikipedia.org&#x2F;wiki&#x2F;Acoustic_impedance" rel="nofollow">https:&#x2F;&#x2F;en.m.wikipedia.org&#x2F;wiki&#x2F;Acoustic_impedance</a> so the intensity of that sound will be 3500 times less than it would be in air. Also, the impedance match between the water and the air in your ear canal is terrible (think of how little sound you hear under water if someone above water tries to talk to you, that pressure wave has to pass through that barrier twice, the sound from the whale once).