Due to recent events still unfolding it is possible that the revelation of who the 2 horns are is not accurate. This is how it is with prophecy. At one time it looks like it is this way and then a few months pass and things change. Remember when Gorbachav was Prime Minister of Russia? His birthmark seemed to be a dead give-away. Or when Kennedy was shot in the head? If we had really understood prophecy at the time we would have realized that neither of these could be true. For one reason; the heads in Revelation 12 and 13 are religious leaders, not government leaders. The horns are the government leaders, or kings. (In today's world these are all Prime Ministers or Presidents)
So watch carefully as things unfold and we will see who the 2 horns really are. They could be China and Russia when you see how these help Muslim countries and are so against the US.
The key is remain open and teachable and watch and pray.
Prior reasoning is below and still may hold true:
Just as so many other scriptures have been taught in total error, so this second beast has been misunderstood as well. It has been taught by many that because this beast has 2 horns that it is the False Prophet and the Anti-Christ. However, this is very confusing and is not at all true.
First of all an Anti-Christ is exactly as it implies. It is one who claims to be Christ but who teaches contrary to the way. The word Christ is the Greek word for anointed one. It is the same as Messiah in Hebrew. It is one who teaches a way that we should go claiming it is the only way and that it is God's way. John said that there were many anti-christs. Today we have many all around us. They come in the name of Jesus or only in the name of God. You know them by their fruits, but you have to look very closely to see the rotten fruit sometimes. I won't mention any names other than Catholicism at this time because it is so well discribed in scripture. You must judge righteously and do not be fooled by the false-christs.
However, there will be one who comes and will sit in the temple of God in order to show himself that he is God. This one is the Anti-Christ of scripture. He is not revealed to the world until the very end, however, like many other revelations, the church can know this now. He is not the Pope, though the Pope will be the catapult that allows the new temple to be built.
Just as there are many anti-Christs, so there are many false prophets. A prophet is one who tells you of things to come with the desire to turn you to his God. They might give you a personal prophecy or they might give a prophecy over a church, nation, city or even the world. There are many true prophets of God but there are hundreds of false prophets. Many of these come as shepherds and because of their lack of revelation knowledge, they interpret the future from a false understanding of prophetic scripture. These are the most dangerous of all because they know more scripture than most Christians and therefore lead many astray that do not love the truth. These should repent and stick to what the word says about prophecy and not try to go beyond this.
So if the second beast is not the Anti-Christ and the False Prophet, then who is it?
This should be easy to figure out seeing as we are so close to his coming. First understand that the 10 horns represent 10 kings because horns represent kings or nations. If this is true, and Daniel says it is, then this second beast must be 2 nations because it has 2 horns. Does that make sense?
Another clue is that they have as much power as the EU. The High Representative of the European Union has been given authority to command the entire Militia of the 27 state union if he or she thinks it is necessary. This was accomplished with recommendation 666 put forth by Jovier Solana in 2009 or 2010.
What nation in Earth has that much power and might join hands with the EU?
Here is the final clue. He causes both small and great, rich and poor to receive a mark on their right hand or forehead that they cannot buy or sell unless they have the mark or the name or the number of his name.
There is a growing movement in the US today to have a micro-chip placed beneath the skin so that you don't have to carry cash or a drivers license or a medical card. In fact, the new Obama care package demands that you have this chip if you want the new health care.
There is only one country that has the power to match that of the EU. That is the US. They are one of the 2 horns of the second beast of Revelation 13.
Now read about the second beast:
Rev 13:11 And I beheld another beast coming up out of the earth; and he had two horns like a lamb, and he spake as a dragon.
Rev 13:12 And he exerciseth all the power of the first beast before him, and causeth the earth and them which dwell therein to worship the first beast, whose deadly wound was healed.
Rev 13:13 And he doeth great wonders, so that he maketh fire come down from heaven on the earth in the sight of men,
Rev 13:14 And deceiveth them that dwell on the earth by the means of those miracles which he had power to do in the sight of the beast; saying to them that dwell on the earth, that they should make an image to the beast, which had the wound by a sword, and did live.
Rev 13:15 And he had power to give life unto the image of the beast, that the image of the beast should both speak, and cause that as many as would not worship the image of the beast should be killed.
Rev 13:16 And he causeth all, both small and great, rich and poor, free and bond, to receive a mark in their right hand, or in their foreheads:
Rev 13:17 And that no man might buy or sell, save he that had the mark, or the name of the beast, or the number of his name.
Rev 13:18 Here is wisdom. Let him that hath understanding count the number of the beast: for it is the number of a man; and his number is Six hundred threescore and six.
So if this is so obvious, who is the second horn or second nation, in the 2 Horned Beast?
This has not yet become clear to me yet, however, I suspect that it will be Canada. Just as there are 27 nations in the EU and only 10 have veto rights as full members, so there are 3 nations in the North American Union. These are the US, Canada and Mexico. This North American Union is new and is still transforming. We will have to wait and see who becomes the second horn.
Page 7: The Mark, The Name or The Number of The Beast