From wikipedia:
Relationship to Elephants
Hyraxes are widely stated to be the closest living relatives of elephants. But not all scientists support that proposal. Recent morphological and molecular based classifications reveal the Sirenians to be the closest living relatives of elephants, while hyraxes are closely related but form an outgroup to the assemblage of elephants, sirenians, and extinct orders like Embrithopoda and Desmostylia.[16].