Influenced by Italian Neorealism, The Cow has the beauty and simplicity associated with the great films of that movement. In a small village in Iran, Hassan cherishes his cow more than anything in the world. While he is away, the cow mysteriously dies, and the villagers protectively try to convince Hassan the cow has wandered off. Grief stricken, Hassan begins to believe he is his own beloved bovine.

The Cow won great acclaim at the Venice Film Festival after being smuggled out of Iran in 1971, and was twice voted the best Iranian film ever made by a survey of Iranian film critics.