Whales' teeth

Here is a picture of the upper jaw region of an embryo bowhead whale, from a poster publication "Prenatal development of the bowhead whale" by Thewissen et al, ( http://www.north-slope.org/assets/images/uploads/Prenatal_Development_of_the_Bowhead_Whale_AMSS_cm_FINAL.pdf )

The "tooth buds" are the dark disks visible at the upper part of the picture.  There are a large number of them.  Many more than the number of teeth found on any fossil toothed whale.  Therefore, it is very unlikely that these are tooth buds which would have developed into teeth in any ancestor. 

It seems more likely that they are a developmental stage in the development of baleen.

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