<HTML>Actually, Mike, animals such as cows, goats etc are only distantly related to the whales. Although both groups (Artiodactylae and Cetaceae) descended from the Condylartha in the Paleocene, the whales branched from the Mesonychids quite a bit earlier than the odd/even toed ungulates branched from their ancestoral line. They evolved closer to the Eocene in time. The Artiodactylae underwent a rapid evolutionary burst and radiation during the early Eocene, replacing most of the earlier forms of herbivores. Also by that time the Mesonychids were being superseded by the true meat eaters of O. Carnivora (who shot ahead in the Oligocene)......they pretty much disappeared by the end of the Eocene.
FYI:Whilst animals such as Basilosaurus (crazy name for a mammal, but that's the name it got!!!!) had remnant leg and pelvic bones, you have to go back about 55Ma to find whales with noticeable legs......creatures like Pakicetus.</HTML>