For the reduction of ammonia ($NH_3$) volatilization from the cow manure composting process, a cow manure pile was covered with vinyl (white polyethylene) and the ammonia emissions were evaluated using the dynamic chamber system for 47 days. Nitrogen and phosphorus loss from cow manure pile by rainfall was also measured in this study. In the cow manure pile without covering, the amount of $NH_3$ emission was 0.78 N kg/Mg which accounted for 9.4% of total nitrogen contents in the cow manure. Eighty nine percent of the total $NH_3$ emission during experimental period from the cow manure pile without covering was emitted for the first 21 days. The vinyl covering of cow manure pile reduced 91% of $NH_3$ emission compared to the pile without covering. The amounts of nitrogen and phosphorus loss by rainfall from cow manure pile without covering were 1.27 N kg/Mg and 0.23 P kg/Mg for 47 days, respectively. Results from this study demonstrated that vinyl covering of cow manure pile could reduce $NH_3$ emission and loss of nitrogen and phosphorus by rainfall during composting.