100 birds have hoods (5)
I believe the answer is:
cowls
'hoods' is the definition.
('cowl' can be a synonym of 'hood')
'100 birds' is the wordplay.
'100' becomes 'c' (Roman numeral).
'birds' becomes 'owls' (owl is a kind of bird).
'c'+'owls'='COWLS'
'have' acts as a link.
(Other definitions for cowls that I've seen before include "Coverings" , "Monks' hoods" .)
I've seen this clue in The Irish Independent.
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