Cow manure is a widely available resource for the home gardener. Like goat and sheep manure, cow manure is rich in organic carbon, relatively weed seed-free, but unfortunately low in plant available nutrients. The low nutritional value of cow dung is due to the complex, yet incredibly efficient, stomach of cattle which extracts most of the goodness from the plant material they consume. Despite this lack of nutrients, the organic matter present in cow manure will improve soils by aiding in water and nutrient retention.