calf (n.1) Look up calf at Dictionary.com
"young cow," Old English cealf (Anglian cælf) "young cow," from Proto-Germanic *kalbam (cognates: Middle Dutch calf, Old Norse kalfr, German Kalb, Gothic kalbo), perhaps from PIE *gelb(h)-, from root *gel- "to swell," hence, "womb, fetus, young of an animal." Elliptical sense of "leather made from the skin of a calf" is from 1727. Used of icebergs that break off from glaciers from 1818.
calf (n.2) Look up calf at Dictionary.com
fleshy part of the lower leg, early 14c., from Old Norse kalfi, source unknown; possibly from the same Germanic root as calf (n.1).