To solve this problem, we will use the concept of "man-days," which is a common term in work and time-related problems. The "man-days" refers to the product of the number of men and the number of days they work.
Let's break down the given information and find the solution step-by-step:
Hence, 54 men are required to build the same wall in 14 days.
Therefore, the correct answer is 54.