Benefit concert
During Johnston's wave of popularity in the early 1990s, several musicians released covers of "Walking the Cow." Mike Watt's project Firehose included a version on "Flyin' the Flannel" (1991). Kathy McCarty of Glass Eye included it on her 1994 Daniel Johnston tribute album "Dead Dog's Eyeball". Also in 1994, the Austin surf-rock band Whirled Peas released a version on their second and final album, "War and Peas". In October of that year, Pearl Jam covered the song in a performance at Neil Young's Bridge School Benefit concert, and this subsequently became available on the bootleg album "In Rock We Trust".