Whales most likely evolved from four-legged land animals that foraged for food or hunted for fish along ocean shorelines. The ancestors of whales gradually became more dependent on the ocean for food, passing through an amphibian stage before evolving into fully aquatic animals. Recent work with whale fossils indicates that the anklebones of whale ancestors resembled those of artiodactyls, the group of even-toed hoofed mammals that includes pigs, deer, antelopes, and hippopotamuses. Molecular studies comparing the genetic makeup of modern whales to that of other animals indicates that the hippopotamus is the whale’s closest genetic match. Based on these studies, scientists now generally agree that whales are most closely related to artiodactyls.
The fossil record of whales spans over 50 million years to ancestors such as Pakicetus that lived around the mouths of rivers in what is now Pakistan. Pakicetus was a four-legged, land animal that measured about 2.5 m (about 8 ft) in length. The whale fossil Rodhocetus was discovered in 1993. Dating from about 46.5 million years ago, this fossil came from fully marine sediments. Its legs were smaller than those of Pakicetus and its hind feet were turned into webbed paddles. Rodhocetus was clumsy on land, perhaps like modern sea lions. It probably swam using an up-and-down flexing of the body to power its finlike feet in the manner of otters. Unlike modern whales, it had nostrils instead of a blowhole. Rodhocetus also had a powerful tail, although scientists do not know whether this early whale had begun to evolve tail flukes.
A fossil whale known as Basilosaurus dates from 42 million years ago and represents the stage of whale evolution in which the hind legs are very small but still visible. The adult Basilosaurus reached lengths of 15 m (50 ft), but its hind limbs resembled short sticks only 0.5 m (1.6 ft) long. Although all of the pelvic bones, leg bones, kneecaps, feet, and toe bones were present, these legs could not have been used to support such a large animal on land. Modern whales, which first appeared in the fossil record 5 million to 10 million years ago, have no visible hind limbs, although some whale species still have tiny pelvic and leg bones embedded in muscle near the spine.
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综上所述：
古生物学者paleontologist研究化石，Molecular biologist 研究基因和DNA，分子生物学家从基因分析认为鲸的近亲是河马hippopotamus，古生物学家以前认为鲸的近亲是一种食肉动物。