1. The problem states: "34% of what number is 96?" This means we want to find a number $n$ such that 34% of $n$ equals 96. 2. Recall that "34%" means $\frac{34}{100}$ or 0.34. 3. The equation representing the problem is: $$0.34 \times n = 96$$ or equivalently: $$\frac{34}{100} \times n = 96$$ 4. This equation can be used to solve for $n$ if needed, but as per the instruction, we only translate the problem into an equation and do not solve it.