1. **State the problem:** We need to solve the equation $$68 = x$$ for the variable $x$. 2. **Understand the equation:** The equation is already in the form where $68$ equals $x$. 3. **Solve for $x$:** Since $68 = x$, the solution is simply: $$x = 68$$ 4. **Interpretation:** This means the value of $x$ that satisfies the equation is $68$. **Final answer:** $$\boxed{68}$$