About 65 million years ago (mya) when dinosaurs became mostly extinct,

marine mammals began to evolve from their land-dwelling ancestors.

Their evolution into sea-dwelling mammals is thought to be a result of the
availability of new marine food sources and a way to escape from their
terrestrial predators. The fossil record for whales is not as extensive as it
is for other marine mammals such as otters and pinnipeds, therefore the
transition period between land and water is unclear. In 1994, the remains
of Ambulocetus natans (the walking whale that swam) dating 49 mya
were found in Pakistan in what's left of the Tethys Sea. These whale
remains showed that the animal once had strong legs with long feet,
similar to modern pinnipeds, that were functional both on land and in the
sea. It retained a tail, but lacked ukes, however it is still thought that this
animal swam like modern whales by moving the rear portion of its body
up and down. In 2001, other fossils were found that linked early
cetaceans to hoofed animals (ungulates).