The first difference between cows and whales is that cows are the most popular edible meat all over the world. Therefore, many cows are butchered everyday. Of course, there are several reasons that people use cows to their provisions. Because cows are easy for farmers to breed, and they are not as clever as other animals. On the other hand, whales have been protected by a law. (The United Nations Convention on the Law of the Sea) Therefore, every whaler has been limited in number to catch the whales recently. The reason of this law is whales are not easy to breed as cows. And they are such a clever animals more than any other kind of animal.