[fjcaetano]

Base 60 has many advantages, but bare in mind that this is dated almost 4000 years ago. When people developed language and started counting, they would need something to keep track and help them go from one number to the other, so the finger tip theory is actually quite accurate.

[dribnet]

I find the factor theory much more plausible for 4000 years ago than the finger tip theory. Why are there 24 beers in a case? Because 2 * 3 * 4 and the geometry of efficient packing. This would have been as true then as now.