Specifically, we know that cattle were kept by Beorn in the Vales of Anduin and by the Men of Lake-town, and farther away in the East, the wild Kine of Araw wandered the plains. We can presume that cows were kept across Middle-earth, because they are regularly invoked in a metaphorical sense. They were evidently well known to the Hobbits of the Shire and of Bree, because a cow jumps over the Moon in a rhyme known to those people.