Concept:
The first \(n\) odd numbers are:
\[
1,\ 3,\ 5,\ 7,\ \dots,\ (2n-1)
\]
A very important result is:
\[
\text{Sum of first } n \text{ odd numbers} = n^2
\]
Therefore,
\[
\text{Mean}
=
\frac{n^2}{n}
=
n
\]
Step 1: Use the mean formula.
Given:
\[
\text{Mean}
=
\frac{n^2}{81}
\]
But we know:
\[
\text{Mean of first } n \text{ odd numbers} = n
\]
Therefore,
\[
n
=
\frac{n^2}{81}
\]
Step 2: Solve the equation.
\[
81n = n^2
\]
\[
n^2 - 81n = 0
\]
\[
n(n-81)=0
\]
So,
\[
n = 0
\text{or}
n = 81
\]
Since number of terms cannot be zero,
\[
\boxed{n = 81}
\]
Hence, correct option is:
\[
\boxed{(D)\ 81}
\]