The term “Microbat” refers not to a single species, but to a paraphyletic group of small, echolocating bats historically classified under the suborder Microchiroptera. While this group includes hundreds of species, their closest relatives in modern taxonomy are:
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Other echolocating bats, especially within the Yangochiroptera and Yinpterochiroptera suborders
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Closest species-level relatives depend on the family in question:
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Myotis lucifugus (Little Brown Bat) is close to other vesper bats
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Tadarida brasiliensis (Brazilian Free-tailed Bat) is close to molossids
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Rhinolophus ferrumequinum (Greater Horseshoe Bat) is part of the Rhinolophidae, closer to some fruit bats in new phylogenetic trees
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In short: The closest relatives to any given microbat species are other echolocating bats within its family, such as vesper bats, free-tailed bats, or horseshoe bats.