Examine the vertebral column of the cat and compare it with those of the frog and bird.  Note that there are 7 cervical (neck) vertebrae,  which is the same number found in most mammals.  The first two cervical vertebrae  (C1 & C2) are called the atlas and axis respectively.  There are 13 thoracic vertebrae, which in addition to their function of axial support,  bear the ribs.  Next come 7 lumbar vertebrae, followed by 3 sacral vertebrae and a variable number (21-23) caudal vertebrae that support the tail.