Whales are estimated to have diverged from the lineage leading to modern ungulates around 55-60 million years ago<ref>http://www.pnas.org/content/95/26/15464.short</ref>. Fossils of an animal, called ''Pakicetus'', with unambiguous ancestral whale-like traits are found in strata dated to ~50-53 million years ago. Pakicetus was a land-dwelling carnivore, somewhat similar in size and appearance to a modern wolf (more illustratively, imagine a carnivorous dog-sized goat). | Whales are estimated to have diverged from the lineage leading to modern ungulates around 55-60 million years ago<ref>http://www.pnas.org/content/95/26/15464.short</ref>. Fossils of an animal, called ''Pakicetus'', with unambiguous ancestral whale-like traits are found in strata dated to ~50-53 million years ago. Pakicetus was a land-dwelling carnivore, somewhat similar in size and appearance to a modern wolf (more illustratively, imagine a carnivorous dog-sized goat). |