|During the evolution, the mammals start separate 65 million years ago.
The elephent, hyaxes and the sea cows went in the same line of evolution.
The hyraxes start separate from the elephents and the sea cows about 55 MY ago.
The sea cows start separate from the elephents about 36 MY ago.
So, the closest animal (that lives today) to the elephent is the sea cow.
Rock Hyrax (10)