What is unbeliveable, is that closest relative to whales (including dolphins) are hippos and other even-toed ungulates such as camels, giraffes or antelopes. Others would initialy say that the whales are most closely related to Pinnipedia (seals, phocids and sea lions) or Sirenia (most closely related to elephants and hyraxes). I never imagined that the whales will be called artiodactilids, but more differential therm should be given. Current taxonomic division of Artiodactyla (Cetartiodactyla) (from Wiki) is: Artiodactyla (Cetartiodactyla): 1. Tylopoda (camelides) 2. Artiofabula 2.1. Suina 2.2. Cetruminantia 2.2.1. Ruminantia 2.2.2. Whippomorpha 188.8.131.52. Hippopotamidae 184.108.40.206. Cetacea (Mysticeti & Odontoceti) Anybody to shed light on this?