COWS YOU CAN'T MILK

We were both feeling pretty hungry after our long day out, so while Wilson navigated using his sand-filled souvenir map of the island I drove to us to a restaurant in Shanklin.  

Glancing out of the window, W noticed a field full of young bulls. 

'Ah!' he cried, 'I've got it — these must be the "Cows You Cannot Milk" in the riddle! They haven't got any of those… um, milky-bits...'

'Bullocks,' I remarked.

'New Dad, I am SHOCKED!' he exclaimed.

'No,' I replied, 'they're called "bullocks" — young bulls; they're not cows!'

I drew his attention to the town of Cowes at the northern tip of his map, and explained, 'THAT is the Cow(e)s you Cannot Milk.'