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Not even close. Cows don't produce sperm, they have mammary glands which produce milk to feed their offspring, not to breed. Bulls are the animals that produce sperm, just like men produce sperm, not women. Besides, that's like asking is human milk sperm? Or, even better, do women's breasts produce sperm? Obviously if you know your Biology the answer to both questions would be a resounding NO. Thus, a cow's udder is equivalent to a woman's breasts, even though they are located in a different area on the body as the other.

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7y ago

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