Milk is a liquid substance. Its colour is white. It is neither so light as water nor so heavy as oil or honey. It looks fine. It is called an ideal food because all kinds of food value belong to it. We get milk generally from cows, goats and sheep but we are not so accustomed to drinking or using the milk of goats or sheep rather we always use the cow’s milk. Other animals also produce milk but people do not consume that because they are not suitable for our health. Milk is used for various purposes. It is used to make many kinds of delicious foods: semai, payesh, cake, polao, biriani, curd, ghee, sweets and so on Probably milk is the most beneficial food in the world. It makes a man healthy and strong. It contains so many food values that if a man regularly drinks milk, he need not take any other kind of nutritious food. Only milk is enough for a man to supply all kinds of nutrition. So we should be aware of the importance of drinking milk. Again the government and the private sectors must work together to take great care of the cows in our country so that they can supply huge quantity of milk to meet the demand of the people of Bangladesh.