Analysis: For every three steps taken by the lion, the tiger only takes two steps. In each step, the tiger takes 3 meters and the lion takes 2 meters, which means it takes the same time to walk 6 meters. Assuming that the lion takes 1 sec for three steps and the tiger takes 1 sec for two steps, it can be concluded that the lion takes 1 sec for one step and the tiger takes 1 sec. So in the first 198m, two people spent the same time, but in the last 2m, both people only needed 1 step, but the lion spent less time, so the lion won.