You can't find it in Pokemon Gold. Wailer is a 3rd Generation Pokemon not available in 2nd Generation.
000014D1000A 1003DAE60007 that's the Master code for Pokemon encounter 83007CEE0139 and that's the Wailmer code
....there is no Wailmer pail, Wailmer wasn't thought of during this time.... I think the Item is the Squirtbottle, which can be found in the building by the gym in goldenrod city (after you met with the girl by the Sudowoodo)
Wailmer cannot be found in Pokemon Black. They are found in the old games.
Wailmer evolves into Wailord starting at level 40.
The Pokemon Wailmer evolves into Wailord at level 40 on Pokemon Black.
Wailmer evolves at Level 40.
Wailmer evolves at Level 40.
Wailmer evolves into Wailord at level 40.
A wailord
wailmer
wailmer evolves at level 40 on Pokemon sappphire.Hope I helped
Wailmer EDIT: I think Wailmer can only learn dive.