The 27 animal heads can't be all be chicken heads, for if they were, they'd have only 27x2=54 feet under them. So where did the other 78-54=24 feet come from? From the 24/2=12 pigs' right and left hind feet. So there were 12 pigs and 27-12=15 chickens. Or, you can solve it this way: The 27 animal heads can't all be pig heads for if they were, they'd have 27x4=108 feet under them. So how did the 108 feet get reduced by 108-78=30? By the 30/2=15 chicken heads' failure to have a pair of hind feet under them. So there were 15 chickens and 27-15=12 pigs. Edwin