Tigers!

If we assume, that all humans have 2 legs and all tigers have 4 legs (no missing limbs), then we can determine the number of tigers by calculating the number of legs as if all visitors were humans:

39 × 2 = 78

Now, the number of "extra" legs:

132 - 78 = 54

Since each tiger has 2 more legs than any of the human visitors. the number of tigers in the park is:

$54 ÷ 2 = \boxed {27}$

$V=visitors$ and $T=tigers$

Note that a visitor has 1 head and 2 feet while a tiger has 1 head and 4 feet.

$V+T=39$ $\implies$ $\boxed{1}$

$2V+4T=132$ $\implies$ $\boxed{2}$

From $\boxed{1}$ , $V=39-T$ , substitute this in $\boxed{2}$ , we have

$2(39-T)+4T=132$

$78-2T+4T=132$

$2T=54$

$\boxed{T=27}$