To find the percentage difference between two numbers, we first need to calculate the absolute difference between them. In this case, the absolute difference between 44 and 60 is 16 (60 - 44 = 16).

Next, we need to find the average of the two numbers. The average of 44 and 60 is (44 + 60) / 2 = 52.

Now, we can calculate the percentage difference by dividing the absolute difference by the average and multiplying by 100. So, the percentage difference between 44 and 60 is (16 / 52) x 100 = 30.77%.

This means that the second number (60) is 30.77% higher than the first number (44). Alternatively, we could say that the first number (44) is 23.53% lower than the second number (60).