The Bible doesn't say the "little horn" is a man, but rather that it would have "eyes like the eyes of a man" (Daniel 7:8). When Paul used the expression, "the man of sin," in 2 Thessalonians 2:3, he was simply referring to the "little horn" with its "eyes like the eyes of a man." Yet that same horn is called a "beast" in Revelation 13:1, and the Bible clearly tells us that a beast represents a great kingdom (Daniel 7:23).
[link to www.historicism.com]