According to the May 2014 edition of Mental Floss magazine, horses have the largest eyes of any land animal, and they function like magnifying glasses – everything looks 50 percent larger to a horse than it does to a human! Additionally, a horse’s peepers move independently, so they can focus in two different directions. This means their field of vision is a nearly 350-degree panorama. - maly gaudin - - According to the May 2014 edition of Mental Floss magazine, horses have the largest eyes