1. **State the problem:** We want to find the fraction that you multiply the first number 68 by to get the second number 26. 2. **Write the equation:** $$68 \times x = 26$$ 3. **Solve for $x$ by dividing both sides by 68:** $$x = \frac{26}{68}$$ 4. **Simplify the fraction $\frac{26}{68}$:** Find the greatest common divisor (GCD) of 26 and 68, which is 2. 5. **Divide numerator and denominator by 2:** $$x = \frac{\cancel{2} \times 13}{\cancel{2} \times 34} = \frac{13}{34}$$ 6. **Final answer:** The fraction you multiply 68 by to get 26 is $$\boxed{\frac{13}{34}}$$