What number is 85% of 60

'is' in mathematics means equal

'of' in mathematics means multiplication

If we translate "What number is 85% of 60?" into a mathematical equation, we get:

x = 85% * 60

85% can also be expressed as 85/100, since % or percent means over 100.

x = 85/100 * 60

x = 0.85 * 60

x = 51

51 is 85% of 60.