Dododex
ARK: Survival Evolved & Ascended Companion

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When taming a giant bee, I have a few tips. The things you'll mainly need are as follows:
- Rare flowers. Lots of them.
Giant bees don't require much of these to tame, but a majority of their use comes from using them as a fuel source for their hives.
- Ghillie Armor
Giant bees have a fairly low aggro range, so you can very easily get away with only using ghillie armor. Bug spray helps, but isn't needed.
First off, don't bother with tree hives, unless you have a pteranodon with high stamina. You'll want to spin attack the hive. If no bees come out, don't bother, there are no giant bees.
Alternatively, and my favorite method, you can tame a dire bear using a cheap two foundation stone trap, and spacing out your tranqs. Ironically enough, honey tames them fastest, which makes them easier imo due to ovis not always being very easy to find.
The dire bear is significant for their immunity to bee stings which they share with their rider. Use your dire bear to attack ground hives. I'd advise you secondary attack the hives first to gather a hefty amount of honey first, then break as normal. No fight needed.
Once the queen bee is free, hop off your mount, equip your ghillie armor if you haven't already, and make sure your rare flowers are in your taming slot. Sneak up to the bee, and spam try to feed it.
And now you have a bee! This method is tried and true, and using this method, I've gathered 3 bees in less than 15 minutes. No joke, it's that effective.
Now that you have a bee, I'd recommend first thinking about what you want to do with them.
Before you pick her up, you should think: do you want to keep her workers? If you pick her up, you'll kill them, and they won't spawn back. If you want to keep them for whatever reason, you should lead her back without storing her. This is slow, and even a little risky, but it lets her workers live.
Otherwise, if you're getting a giant bee for honey taming, I recommend taming several and forming a miniature farm for them. They produce honey very slowly, (20 mins per pot,) but you can easily circumvent this with several hives. Give them all plenty of flowers, and honestly just forget about them for a little while. Kinda like a sap tap. When you come back, you'll have a lot of honey.
Alternatively, you could install a mod like Structures Plus (S+) and use their beehive alternative for more efficient honey production. Enjoy! :)