"The tail is covered with short hair, except near the end, where it has a tuft like that of the common Ox; but in the Gayal the tail descends no lower than the extremity of the tibia.
"The legs, especially the fore ones, are thick and clumsy. The false hoofs are much larger than those of the Zebu. The hinder parts are weaker in proportion than the fore; and, owing to the contraction of the belly, the hinder legs, although in fact the shortest, appear to be the longest.
"The whole body is covered with a thick coat of short hair, which is lengthened out into a mane on the dewlap, and into a pencil-like tuft on the end of the tail. From the summit of the head there diverges, with a whirl, a bunch of rather long coarse hair, which lies flat, is usually lighter-coloured than that which is adjacent, and extends towards the horns and over the forehead. The general colour of the animal is brown, in various shades, which very often approaches to black, but sometimes is rather light. Some parts, especially about the legs and belly, are usually white; but in different individuals these are very differently disposed."
The following is the measurement of a full-grown cow:—
| Ft. | In. | |
| From nose to summit of head | 1 | 6 |
| Between roots of horns | 0 | 10 |
| From horns to shoulder | 3 | 3 |
| From shoulder to insertion of tail | 4 | 3 |
| Height at shoulder | 4 | 9 |
| Height at loins | 4 | 4 |
| Depth of chest | 2 | 9 |
| Circumference of chest | 6 | 7 |
| Circumference at loins | 5 | 10 |
| Length of horns | 1 | 2 |
| Length of ears | 0 | 10 |
"The different species of the Ox kind may be readily distinguished from the Gayal by the following marks; the European and Indian oxen by the length of their tails, which reach to the false hoofs; the American Ox, by the gibbosity on its back; the Bovis moschatus, Caffer, and pumilus, by having their horns approximated at their bases; the Bos grunniens by it's whole tail being covered with long silky hairs; the Bos bubalus,(at least the Indian buffalo,) by having the whole length of its horns compressed, and by their being longer than the head, and wrinkled—also by its thin coat of hair, by its want of a dewlap, and above all by its manners; the Bos barbatus, by the long beard on its chin.
"The cry of the Gayal has no resemblance to the grunt of the Indian Ox, but a good deal resembles that of the Buffalo. It is a kind of lowing, but shriller, and not near so loud as that of the European Ox. To this, however, the Gayal approaches much nearer than it does to the Buffalo."
Mr. Macrae, who furnished the account in 1804, is again consulted; and from his second account, the following additional particulars have been gleaned. [Now, however, as the reader will observe, the name is Gayal, and not Gyall; although, according to Mr. Macrae's own derivation of the word, it would appear to be more correctly Gyall.]
"The Gayal is found wild in the range of mountains that form the eastern boundary of the provinces of Aracan, Chittagong (Chatgaon), Tipura, and Sylhet.
"The Cucis, or Lunclas, a race of people inhabiting the hills immediately to the eastward of Chatgaon, have herds of the Gayal in a domesticated state. By them he is called Shial, from which, most probably, his name of Gayal [Gyall] is derived; as he is never seen on the plains, except when he is brought there. It appears, however, that he is an animal very little known beyond the limits of his native mountains, except by the inhabitants of the provinces above mentioned.