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My parents gave me this puzzle, and it is sort of fun. I thought you might enjoy this. It is of British origin, so some of the items are virtually impossible to solve. Here is an example:

007= JB would be James Bond   

360= D in a C

There are 360 degrees in a circle. 

3= C in a F (hint: old song) "Three coins in a fountain" was a popular song by George M. Cohen, that was made into a famous movie in 1954.

365= N of D in a Y (365= Number of days in a year.)

100= P in a D ( 100 Pennies in a Dollar)

7927=D of E in M The diameter of the Earth in Miles.

1248= H of ESB in F (really obscure)                               

Height of Empire State Building in Feet.

12= D of C (two answers, both correct)

You could have either said Days of Christmas, or Disciples of Christ.

18= H on a GC

18 Holes on a golf course. 

2001=SO (literary reference of a book turned into a movie)

2001, a Space Odyssey. (I read the book, "Thus Spake Zarathustra", the epic poem, and wondered how such wonderful music was inspired by such a boring poem.)

7= W of the W.

Seven Wonders of the Ancient World. They are:

1) The Great Pyramid of Giza.

2) The Hanging Gardens of Babylon

3) The Statue of Zeus at Olympia

4) The Temple of Artemis at Ephesus

5) The Mausoleum at Halicarnassus

6) The Colossus of Rhodes

7) The Lighthouse of Alexandria

5= OR (I didn't get this one...at all.)

Five Olympic Rings. (Have you hit your forehead yet?) 

24= H in a D (Easiest one of the day)

24 hours in a day

60= N of M in H (Second easiest)

Number of minutes in an hour

1812= O

The 1812 Overture To listen, copy and paste the link below: http://www.audiosparx.com/sa/archive/Classical/Classical-period/1812-Overture/46850

1926=YQEB (If you guess this one correctly you are a genius, or have way too much time on your hands.)

Year Queen Elizabeth Born (As if I care!)

7= Y of BL Seven Years of Bad luck

1945=E of WWT

End of World War Two

1= W on a U

Wheels on a unicycle

15=M on a DMC (Aargh, this one was tough)

15 men on a dead man's chest, Yo Ho Ho and a bottle of rum. 

3=T in a T (I didn't get this one either, I guess I don't bake)

Teaspoons in a table spoon

40=N in a R (Okay, this one was difficult, but I think you might be on a roll here.)

There are 40 Nickels in a roll.

3= BM (They co-starred in a major animation movie. Well, co-star is a reach in the dark.)

Three Blind Mice

24=N of BB in a P (Huh? This stuff is as easy as a nursery ryhme.)

24 blackbirds in a pie

For the answers, simply respond, and I will give them to you.