Here's why:
* Udders are a female characteristic: Udders are specifically designed for producing milk to nourish calves. They are controlled by hormones that are present in female cows, not males.
* Males have different reproductive organs: Male cows have testicles and a penis for reproduction. They do not have the mammary glands necessary for developing udders.
While it's a fascinating thought experiment, it's biologically impossible for a male cow to have udders.