Step 1: Understanding the Concept:
Milk composition varies among species.
Fat content is a major component.
Step 2: Key Formula or Approach:
No specific formula.
Need to know the fat content of different milks.
Step 3: Detailed Explanation:
Seal milk has the highest fat content (about 40-50\%).
Buffalo milk has about 7-8\% fat.
Elephant milk has about 10-15\% fat.
Human milk has about 3-4\% fat.
Thus, seal milk has maximum fat\%.
Step 4: Final Answer:
Seal milk has maximum fat\%.
Hence, the correct option is (D).
\bigskip