To factor the expression \( 45t - 63u - 27 \), we first identify the greatest common factor (GCF) of the coefficients 45, 63, and 27.
The factors of each number are:
- \( 45 = 3^2 \times 5 \)
- \( 63 = 3^2 \times 7 \)
- \( 27 = 3^3 \)
The GCF of these numbers is \( 9 \) (which is \( 3^2 \)).
Now we can factor out \( 9 \) from the entire expression:
\[ 45t - 63u - 27 = 9(5t - 7u - 3) \]
Thus, the answer as a product with a whole number greater than 1 is:
\[ \boxed{9(5t - 7u - 3)} \]