The Cow and The Calf 35°00′56.7″S 116°13′10.9″E are basalt rock formations off the south coast of Western Australia. They are 26 km south east of Windy Harbour and can be seen from there on a clear day. They are particularly notable for their high abundance of abalone and as a popular destination for both commercial fishing and sports fishing.
References
The Cow and The Calf Wikipedia(Text) CC BY-SA