No, cows typically do not have three eyes. While extremely rare instances of calves being born with a third eye have been reported, such as the case of a calf born with a third eye in the middle of its head on a Welsh beef farm in May 2021 https://www.bbc.com/news/uk-wales-57080624, this is a severe genetic anomaly and not a typical characteristic of cows. The vast majority of cows possess the standard two eyes.
This anomaly highlights the occasional occurrence of unusual genetic mutations in livestock. However, the existence of a single reported case does not change the fundamental biological reality: cows are naturally born with two eyes.
