Which animals in the world are the most cold resistant?

There are several animals that are able to tolerate extremely cold temperatures. However, it is difficult to say exactly what the lowest temperatures are that the animals can tolerate, as this can vary depending on a number of factors, including the individual animal, its health and age, and the specific environment it is living in. However, as a general rule, these animals are able to tolerate extremely cold temperatures and can survive in some of the coldest environments on Earth. For example 

• Penguins: Penguins can live in temperatures as low as -60 degrees Celsius (-76 degrees Fahrenheit). They are birds that are native to the cold waters of the southern hemisphere. They have several adaptations that allow them to withstand the cold, such as a thick layer of insulating feathers and a layer of fat under their skin.
• Arctic foxes: Arctic foxes can survive in temperatures as low as -70 degrees Celsius (-94 degrees Fahrenheit). They are small mammals that are native to the polar regions of the northern hemisphere. They have thick, insulating fur that keeps them warm in the cold Arctic climate.
• Walruses: Walruses can tolerate temperatures as low as -1.7 degrees Celsius (29 degrees Fahrenheit). They are large marine mammals that live in the cold waters of the Arctic Ocean. They have a thick layer of blubber under their skin that helps to keep them warm in the freezing water.
• Muskoxen: Muskoxen can survive in temperatures as low as -58 degrees Celsius (-72 degrees Fahrenheit). They are large mammals that live in the Arctic tundra. They have long, shaggy coats that provide them with insulation against the cold.
• Beluga whales: Beluga whales can tolerate temperatures as low as -1.7 degrees Celsius (29 degrees Fahrenheit). They are marine mammals that live in the cold waters of the Arctic and sub-Arctic regions. They have a thick layer of blubber that helps to keep them warm in the freezing water.