The Cow is a classic Iranian film not widely known to the world and it is an outstanding work without any flaws. The story begins with a unique setting not found in other films and gradually leads the audience to an irresistible conclusion. The main character, Masht Hassan, is famous for lavishing his love on his only cow. One day when Hassan leaves his home and goes out, the cow falls ill and dies. The villagers bury the cow and lie to him that the cow had run away. Hassan dose not believe what he hears. Through the cow’s death Hassan head lost the only thing he head depended on. The Cow horrendously reverses what we often consider the definition of daily life. The general concept of a pastoral life, which civilized people have longed for, is put away. The insight from different angles of humanity that makes the viewers constantly dumbfound and of communal like, conveys bit by bit a sense of shock, leaving the audience with a feeling of exhaustion in the end. (KIM Young-Jin)