Andrea Arnold's first non-fiction film is bookended by two calf births. The birthing cow is Luma, a veteran milk cow living in a dairy farm in the UK. Cow follows Luma's day, life, challenges at the farm. As in Fish Tank and American Honey, Arnold approaches her subject with compassion yet an immense observational wonder: “This film is an endeavour to consider cows. To move us closer to them. To see both their beauty and the challenge of their lives. Not in a romantic way but in a real way. It’s a film about one dairy cow’s reality and acknowledging her great service to us. When I look at Luma, our cow, I see the whole world in her.”