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From bobfranke@halcyon.com:
Nice twist on the concept.  Although very simple, this 
image can udderly grow on you.

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From johnson@pharmacy.arizona.edu:
I like it, just looks rushed, and unfinished. 

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From Sean_Hamilton@amrcorp.com:
Technically simple, but that is what makes it work!  Very funny!

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From manorton@tcnet.net:
Well it is original, but to punny.

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From caleb@chemeng.uct.ac.za:
moo

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From gmccarter@hotmail.com:
Viewing this image is a MOOving experience!

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From MMandl@aol.com:
It's a little off topic. It would have been better to have done the cow
yourself rather than used one that someone else made. Did you have permission
to use it?

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From karl@pemail.net:
This round's funniest entry .........
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From djconnel@flash.net:
Udderly incredible.... Dairy say more?

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From east103@dialaccess.com:
I realize the light is behind the cow, but a little bit of ambient light to
lighten up the cow might help.

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From ethelm@bigfoot.com:
Very simple, very graphic.

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From 101741.541@compuserve.com:
Well, a cow alone isn't sufficient to bring fun...
it could have been a camper awakened by the animal, 
for example...
think more about storytelling.