What exactly a blowing goat might be is still a matter of heated debate. One of the only surviving references to this animal(?) is a series of 642 GUE text books ranging from early grammar school to college that includes the following basic arithmetic problem:

There are 10 silver zorkles in one gold zorkmid, and 10 copper zorkies in one silver zorkle. If one blowing goat costs 5 zorkmids, how many zorkies would you need to buy 40 blowing goats?

SOURCE(S): A History of Quendor