Boston, Massachusetts in the United States of America.

Titles read: "MEET THE COW ! - Uncle Sam had the idea that many City youngster never met these necessary bovine friends so this is his way of getting over it - in Boston."

L/S of cow being led down street in Boston. Large crowds of children line the streets. The commentator says that many of the children have never seen a cow before. L/S and M/S of man milking cow. He asks a little girl what she thinks of the cow. M/Ss of children laughing and stroking the cow who seems to love the attention.