There are several factors that determine how much water cattle will need to consume. A cow’s body is estimated to be comprised of 58% to 81% water. If she is lactating, her milk is about 87% water. The volume of free water that needs to be available per head is dependent on several factors. Their mature body weight, the amount of dry matter consumed, ambient temperature and relative humidity, production level, the temperature and quality of the water all affect their consumption. In general, it is estimated that beef cattle require one gallon of water per 100 pounds of body weight. The estimation can double for lactating cows, and as environmental temperatures reach 90 degrees for all production classes, to allow 2 gallons of water per 100 pounds of body weight (Oklahoma St. Univ. Extension Publication e-974).
As you consider supplying your herd’s water needs, you need to factor in their housing environment and behavior. Spring forages can be 80% moisture, and supply about 0.5 gallons of water for every pound of forage dry matter consumed. As forages mature their moisture content drops significantly, and more free water will need to be made available. Cattle are estimated to drink 2 to 5 times each day, for 1 to 4 minutes at each visit, consuming about 2 gallons of water per minute.
Source : osu.edu