cow (n.) Look up cow at Dictionary.com
O.E. cu, from P.Gmc. *kwon, earlier *kwom, from PIE *gwous (cf. Skt. gaus, Gk. bous, L. bov-), perhaps ult. imitative of lowing (cf. Sumerian gu, Chinese ngu, ngo "ox"). In Gmc., of females only; in other languages, of either gender.
cow (v.) Look up cow at Dictionary.com
1605, probably from O.N. kuga "oppress," of unknown origin, but perhaps having something to do with cow (n.) on the notion of easily herded.