The Wapello County Sheriff's Department is investigating the apparent theft of 27 cows near Ottumwa, Iowa.
Chief Deputy Don Phillips said the cattle were stolen sometime during a four-month period during the winter. The farmer who owns the cows was at a hospital during part of that time.
The farmer told the sheriff's office that when he did a head count he noted 27 were missing. The cows were valued at about $850 each.
Phillips said evidence shows someone had been in a fenced area where the cattle were located. Investigators have called several sale barns, but haven't been able to find the cattle.