Researchers have shown that while the modern day gray wolf is related to dogs genetically, dogs are not direct descendants of the modern gray wolf. According to studies, the gray wolf and dog separated from a common ancestor at least 27,000 years ago (so 30,000 is a rough estimate). That common ancestor wolf, called a Taimyr, is since extinct.
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To sum this up, dogs and gray wolves come from the same common ancestor, a type of now-extinct wolf called a Taimyr that lived nearly 30,000 years ago. Below we explore the details of the early divergence of the domestic dog, its ancestors, and admixture into high-latitude breeds.