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In the mammal kingdom, the unique spinal morphology of tarsiers makes them capable of turning their heads nearly 180° in each direction, allowing them the ability to rotate their heads almost 360°.
This is exceeded only by owls who can rotate their head the farthest of any animal. They can rotate their heads through 400 degrees in full rotation and 200 degrees in half rotation. In other words, if the starting point is the owl looking over its left shoulder at the farthest point, then the head can rotate anti-clockwise through 400 degrees. If the owl was looking directly ahead, however, it would only be able to rotate its head 200 degrees either way.