Any animal is morally okay for me to eat if I will die from not eating said animal.
With that said, if I have to kill in order to do the above, I'd chose to starve to death over killing the following animals:
Humans
Orangutangs
Chimpanzees
Gorillas
All cetaceans
Some cephalopods (dependent on their size)
Canines
Dogs
...
Actually, it'll be easier for me to say which animals I'd be okay to kill in order to consume in a life-or-death situation:
Smaller mammals, all reptiles, all fish, some birds, crustaceans, molluscs (excluding cephalopods) and of course insects.
And any animal I happen to kill in self-defense.
In a non life-or-death situation, I wouldn't kill any animal in order to consume it.
The only animal I eat for pleasure (though I rarely do it) are the non-cephalopodian molluscs that lack a brain.
Insects are fine too, but I've never had them.