Let 'x' and 'y' represent the two numbers.

One number is 44 less than another number:

y = x - 44

The sum of the two numbers is 106:

x + y = 106

We need to solve the following system of equations:

y = x - 44

x + y = 106

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x = 75

y = 31

The two numbers are 75 and 31.