In my experience, I mostly encounter them deep sea in around Lat 95, Long 30 in The Island(ark mobile).

To tame one , just lure it to some wild plessy/mosa/carbonermys(turtle) and let it grab one of them. Then just swim at side(safe) or direct in mouth(kinda unsafe). Feed it 50 black pearls and bam! U have Giant squid.

Just use balm lol they are easy to get from caves, dont be lazy.

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