I think I know where you are going with this. Not to offend any ID ideologues, but anyone who has ever taken a comparative anatomy course will generally conclude that whales were at one time fully adapted terrestrial animals.
The skeleton of a whale consists of a skull, a backbone, a rib cage, and a collection of bones that are part of the flipper, but correspond closely to the bones in the human arm and hand. There is a scapula (shoulder blade), humerus (upper arm bone), ulna and radius (fore arm bones), and a collection of metacarpals (wrist bones) and phalanges (fingers) that correspond to the hand.
