ESV Reformation Study Bible – Dan 7:7
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Dan 7:7

7:7 a fourth beast. This unidentified “beast” symbolizes Rome, the kingdom that ultimately assimilated the various parts of the divided Greek kingdom.

it had ten horns. The “ten horns” symbolize ten kings or kingdoms associated with the Roman Empire (v. 24). Some interpreters suggest that a second phase of the fourth kingdom, a revived Roman Empire is to be expected, from which the ten horns will come, at once or one after the other (2:44 note; cf. Rev. 13:1–10; 17:3, 12).