This is a pre-owned 2001 collectible cow cup from the Cowreer Cows series.  It features cows as a certified public accowntant in front of the Internal Revemoo Service on one side and as a public school teacher on the other side.  The mug is microwave and dishwasher safe, was made in China and distributed by Sherwood Brands of RI Inc.  It measures 3 3/4 inches tall, 4 3/4 inches wide including the handle and the mouth is 3 inches in diameter.  The coffee cup is free of chips and cracks.  There is a small pit on the handle and some wear on the bottom.  Please see the pictures for details

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