Pakicetus
Pakicetus is an extinct land mammal discovered in Pakistan's early Eocene layer (dated approximately 55-33 Ma). It was discovered in 1983 by 3 paleontologists including Philip Gingerich, who recently analyzed the Darwinius masillae fossil "Ida."
The original finds from 1983 included only skull fragments. Gingerich classified Pakicetus as a cetacean based on its inner ear, and he originally thought that it was aquatic or amphibious. However, full skeletons were discovered in 2001, and these revealed that Pakicetus was a wolf-like land mammal, with legs capable of running.
Evolution
Pakicetus is currently viewed by evolutionists as a transitional form between land mammals and modern, aquatic cetaceans like whales and dolphins.
Creationism
Creationists view it as a land animal with no connection to cetaceans. Indeed, its inner ear is the only cetacean-like feature in Pakicetus.[1]