Cows have four stomachs: the rumen, the reticulum, the omasum, and the abomasum. The rumen is the largest of the stomachs and it is where food is first stored after being swallowed. The reticulum is located next to the rumen and it helps to mix and break down food. The omasum is the third stomach and it absorbs water and nutrients from food. The abomasum is the fourth and final stomach and it is where food is finally digested and absorbed into the bloodstream.
Cows regurgitate their cud when they need to further break down the food that they have eaten. The cud is passed from the rumen to the reticulum and then to the omasum. The omasum absorbs water and nutrients from the cud, and then it is passed back to the reticulum. The reticulum then passes the cud back to the rumen, where it is further broken down.
Cows regurgitate their cud several times throughout the day. This process is important for digestion and helps to ensure that cows are able to get the most nutrients from their food.