Lyric discussion by pineconious 

Cover art for Walking The Cow lyrics by Daniel Johnston

im pretty sure its about when daniel was forced to move to texas to live with his brother.his parents made him.he always said "the devil has texas" "the devil has the cow" he thought of texas as a cow.its a metaphor being in texas.and missing his girl.not knowing where to go.being a young adult and having no where to go