On The Origin of Species by Charles Darwin Chapter 7 Page 59

this into one like the common duck — and, lastly, into one like the shoveller, provided with a beak almost exclusively adapted for sifting the water; for this bird could hardly use any part of its beak, except the hooked tip, for seizing or tearing solid food. The beak of a goose, as I may add, might also be converted by small changes into one provided with prominent, recurved teeth, like those of the Merganser (a member of the same family), serving for the widely different purpose of securing live fish.

Returning to the whales. The Hyperoodon bidens is destitute of true teeth in an efficient condition, but its palate is roughened, according to Lacepede, with small unequal, hard points of horn. There is, therefore, nothing improbable in supposing that some early Cetacean form was provided with similar points