In these types of questions, we take any two dice in which one element is common and then starting from that element, we rotate in either clockwise of anticlockwise direction. Here, we take dice 1 and dice 2. We can see that 'L' is common in both the dice. Thus, from 'L', we'll rotate in the clockwise direction in both the dice. Dice 1 - L, %, $ Dice 2 - L, &, @ In this way, we can say that '%' is opposite to '&'. $ is opposite to '@'. Similarly, 'L' is opposite to the remaining symbol '#'. Hence, '#' is correct.