To express the whole number 44 as a fraction, we can write it over 1. This gives us the fraction 44/1.
Now, to determine if this fraction is in its simplest form, we need to see if the numerator (44) and the denominator (1) share any common factors other than 1. Since 1 is a universal factor and does not change the value, the fraction 44/1 is already in its simplest form.
Thus, the simplest form of 44 as a fraction is 44/1.