To answer this question, I would work it out in the form of fractions. 96 is 75 percent of what number. We know that 75 percent is 75/100, so let's write that down: 75/100. Now, we know the # 96 of something, so let's put: 75/100 & 96/? Now, we will do what I call the Butterfly Multiply/Divide. We multiply a denominator by another numerator, and vice versa to see if both fractions are equal. Now, 100*96 = 9,600/75 = 128. So, 96 is 75 percent of 128.