Opinions from W. H. Flower 1867
- 'Balaena belongs to Balaeninae'
- 'Balaeninae belongs to Balaenidae'
- 'Balaenoptera belongs to Balaenopterinae'
- 'Balaenopteridae belongs to Mystacoceti'
- 'Balaenopterinae belongs to Balaenopteridae'
- 'Balanadae is corrected as Balaenidae and belongs to Mystacoceti'
- 'Beluga belongs to Beluginae'
- 'Beluginae belongs to Delphinidae'
- 'Delphinapterus belongs to Delphininae'
- 'Delphinidae belongs to Odontoceti'
- 'Delphininae belongs to Delphinidae'
- 'Delphinus belongs to Delphininae'
- 'Delphinus (Grampus) was reranked as Grampus and belongs to Delphininae'
- 'Eubalaena belongs to Balaeninae'
- 'Globicephala [misspelled as Globicephalus] belongs to Delphininae'
- 'Lagenorhynchus belongs to Delphininae'
- 'Megaptera belongs to Megapterinae'
- 'Megapterinae belongs to Balaenopteridae'
- 'Monodon belongs to Beluginae'
- 'Mystacoceti belongs to Cetacea'
- 'Neomeris belongs to Delphininae'
- 'Odontoceti belongs to Cetacea'
- 'Orca belongs to Delphininae'
- 'Phocaena belongs to Delphininae'
- 'Physalus belongs to Balaenopterinae'
- 'Physeteridae belongs to Odontoceti'
- 'Physeterinae belongs to Physeteridae'
- 'Platanistina was reranked as the family Platanistidae and belongs to Odontoceti'
- 'Platanistinae belongs to Platanistidae'
- 'Pseudorca belongs to Delphininae'
- 'Sibbaldus belongs to Balaenopterinae'
- 'Ziphiidae was reranked as the tribe Ziphiina and belongs to Odontoceti'