This animated effort about cowboys who are literally cows is a real bum steer. In the first episode, lawcow Marshall Moo Montana and his loyal bovine sidekicks prevent a train robbery, save a calf-pint admirer from danger, and foil a bully's dastardly plan to take over a peaceable town. Older kids will find the simple plot in need of beefing up and the tedi-ous moralizing milksoppy (Moo invokes the honorable ''Code of the West'' at almost every opportunity). Young kids won't find the cowboys cute or cuddly — they're too muscle-bound and imposing. All told, Wild West C.O.W.-Boys of Moo Mesa is udderly, er, utterly dull kid TV. D-
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