"So he came near where I stood: and when he came, I was afraid, and fell upon my face: but he said unto me, Understand, O son of man: for at the time of the end shall be the vision." Daniel 8:17
This verse seems to settle the controversy over whether or not the two horns of chapters 7 & 8 are the same. If, according to the man giving Daniel the interpretation of the vision in chapter 8, the vision has to do with the end, then we may ask, what end is referred. It is true that the king of Syria, Antiochus, referred to as the king of the north, fulfilled a significant amount of this prophecy in chapter 8, yet, its fullest fulfillment is reserved for the "little horn" of the Great Tribulation era.
It is argued that the "little horn" of chapter 7 came out of the ten horns of the fourth kingdom, whilst the little horn of chapter 8 came out of the 4 divisions of the third kingdom. This should not pose any problems considering that the 4th kingdom covered the entire scope of the 3rd kingdom. The four divisions of the 3rd kingdom would be part of the ten horns of the 4th kingdom.
What this means is that the ten kingdoms out of which the little horn of chapter 7 emerged covered the 4 divisions of the 3rd kingdom from where the "little horn" of chapter 8 came from. There's no conflict if this understanding is taken into account. With this understanding, it becomes easy to reasonably trace where the "little horn" will come from (the Syrian division of the 3rd kingdom).
Toni