Cetaceans There are many forms of cetacean life living in the worlds waters. How an why they came into existence is uncertain, but there have been many theories. Some say that dolphins are aquatic forms of goats, and others believe they evolved just like everything else, from a single cell, and not from an actual multi-cellular being. Because most cetaceans have some vestigial structures such as under-developed os coxae, the former of these two theories remains prevalent in most The theory that cetaceans evolved from a goat-like being is not at all farcical. The similarities between the skeletal systems are more than coincidental. The only difference is that the cetacea