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In page Big-eared horseshoe bat:

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The big-eared horseshoe bat was described as a new species in 1844 by English zoologist Edward Blyth. The holotype had been collected by Brian Houghton Hodgson in Nepal.[1] The species name "macrotis" is from Ancient Greek makrós meaning "long" and oûs meaning "ear".[2] It contains many subspecies; a 2008 paper listed seven such subspecies:[3]