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% can be written as the decimal $0.34$ or as the fraction $\frac{34}{100}$. 3. The equation representing the problem is: $$0.34 \times n = 96$$ or equivalently: $$\frac{34}{100} \times n = 96$$ 4. This equation means "34% of $n$ equals 96". 5. We do not solve the equation here, only translate the problem into an equation as requested.