Prepare the bovine punnery. Les Cows or How I Used My Milk Money to Produce an Off-Broadway Musical is herding — sorry, heading Off Broadway in Spring 2002 to a theatre-to-be-announced. The new musical comedy, based on the popular "May Maisey Moo's Cowllection of Moo Tales," has a book and lyrics by the book's author Vin Esoldi, Robert Krauss and Bill Cressler and music by dance arranger and composer Peter Howard (Carnival, Barnum, Chicago, Fosse).

In Les Cows, a midwestern family dreams of performing on Broadway only to have that wish come true thanks to some extraordinary cows. According to spokespersons at the Shirley Herz press office, the herded helpers include Madame Foo Moo, Cowmoo Mooranda, Mama Mooa, Queen Mother Moo, Dolly, Holly and Polly McMoo (the Mooettes Trio) and, of course, May Maisey Moo, the family's star heifer.

June 27, Esoldi and Ms. Moo will appear at Animal Fair Magazine's "Canine Comedy" night. They'll join comedians Mario Cantone, Janeane Garofalo and Colin Quinn to benefit Green Chimneys, a New York and Connecticut based children's organization.

Esoldi came to his own on Broadway through the backstage door: he served as a dresser on many shows, including Barnum, Cats, Dreamgirls and Fosse. His co-hort, Krauss worked backstage with him on Radio City Music Hall's annual Christmas Spectacular. Cressler owned Great Aunt Fanny's eatery formerly located on Restaurant Row.

The June 27 benefit will be held at the Spa at 76 East 13th Street. For information on "May Maisey Moo's Cowllection of Moo Tales," visit http://www.maymoo.com. — By Christine Ehren