Reader Ian Judd came across this harrowing scene while out kayaking off Peel.
It is thought the two dead dairy heifers fell into the sea after being spooked on Mad Sunday, having crashed through a gate onto the coastal footpath at Knockaloe.
Ian said: ‘Whilst out kayaking off Peel I thought I saw a dead basking shark or orca, but as I approached I really thought I had stumbled on a weird and wonderful new form of aquatic life never seen before as I didn’t recognise the two floating animals!
‘To my surprise they were actually two dead cows.’
Belinda Leach, general secretary of the Manx NFU, said: ‘What appears to have happened is that a herd of young heifers had been moved to a field near Knockaloe that wasn’t so close to the bikes.
‘But something spooked them on Mad Sunday. Young heifers can be quite jumpy. They charged, knocked down a gate and got onto out onto the coastal footpath. They managed to get most of them back but two are missing.’
She said the farmer was ‘more than a little gutted’ by the loss of two of his herd.
But she added there couldn’t be positive identification until the tags could be recovered.
She said: ‘If they get washed up, we would be grateful if any members of public report finding them so we can get the tag numbers and ensure they are disposed of properly.’