Multiples of 3: 3, 6, 9, 12, 15, 18, 21, 24, 27
Multiples of 8: 8, 16, 24, 32
24 is the first to appear on both lists.
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3 and 8 both go into 24 (without remainder). That makes 24 a common multiple (CM) of 3 and 8.
No positive number smaller than 24 has this property. This makes 24 the Least CM.