Jersey Cows are available in Sunshine Islands. Jersey Cows will only become available once you ship your first piece of S-rank wool. Once a cow wins the Cow Contest, it will start to produce S-rank milk. Mirabelle sells Jersey Cow for 15,000G each. Although expensive, they will produce better quality milk. The milk from a Jersey Cow is worth more than double what regular milk is. Brushing cows with the Brush will increase their friendship and their product quality.