Composted cow manure fertilizer makes an excellent growing medium for garden plants. When turned into compost and fed to plants and vegetables, cow manure becomes a nutrient-rich fertilizer. It can be mixed into the soil or used as top dressing, Cow dung, also known as cow pats, cow pies or cow manure, is the waste product . Cow dung is the undigested residue of plant matter which has passed through the animal’s gut. The resultant faecal matter is rich in minerals.