What do the seven heads and ten horns represent in Revelation?
The seven heads and ten horns usually represent the revived Roman Empire, a consortium of ten nations from former Roman territory. The seven heads can also picture Satan's power and authority. The number of nations may vary until the seven-year treaty, when it returns to ten.
Les explains that the beast in Revelation 13 is first and foremost the revival of the old ancient Roman Empire. It is called a beast because the government will be so bestial in operation, with no concern for human rights or the individual. He says the seven heads and ten horns are a twofold picture: at times Satan is referred to as the seven heads, referring to his power and authority, but usually the seven heads and ten horns are the revived Roman Empire. That empire will be a consortium of ten nations coming out of old Roman Empire territory, which he thinks is already appearing in Europe as the common market or European community. He notes the number may vary: it started with seven in the 1970s, got to ten, later reached twelve, and may go to fourteen or fifteen, but by the signing of the seven-year treaty it will be back at ten.