First reduce each number to its prime factors:
96 = 2 x 2 x 2 x 2 x 2 x 3
108 = 2 x 2 x 3 x 3 x 3
select only the numbers that appear twice in each list (ignoring multiple instances of the same number)
Thus the greatest common factor is 2 x 2 x 3 = 12
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