bernardo is essentially correct... as usual. However no giant squid with eyes as large as the estimate of over 10 inches has been found. The size is interpolated from smaller examples. The largest eyes for body size is the Tarsier. The Tarsier is one of the smallest primates and lives in the forests of Borneo, Sumatra and the Philippines. Tarsiers, also known as bush babies, have a maximum body length of 6-1/3 inches and a 10-1/2 inch tail. Their eyes are so large that they would be equivalent to grapefruit-sized eyes in a human being. Additionally, the ostrich has the actual largest eyes, about 2 inches in diameter, with the horse being next...