The Reynolds number is the ratio of inertial forces to viscous forces within a fluid which is subjected to relative internal movement due to different fluid velocities, which is known as a boundary layer in the case of a bounding surface such as the interior of a pipe. Reynolds number is given by,
Here,
V = Flow Velocity
= Kinematic viscosity
D = Size of object
For Whale
For bacterium
Bacteria lives in the world where viscosity is dominated