As much as it sounds like a joke, it is a real question. A couple of friends were curious about how many cows are used for one Sefer Torah. So a couple of points here: 1. What is the average size for a Sefer Torah? (I know the layout is either 245 or 248 amudim or 62-63 yeriot) 2. Now, how many yeriot does one get from 1 single cow? 3. Based on number 2 how many cows do we use for a Sefer Torah? Thank you everyone for your help as always!