<P>Conversion of various lignocellulosic materials into bioethanol is growing in demand but greatly depends on feedstock availability. Dairy cow manure is an agricultural waste widely distributed worldwide. This study investigated the induction of cellulases by cow manure and the conversion of cow manure materials into lignocellulosic ethanol. Alkaline NaOH pretreatment improved the accessibility of cow manure lignocellulose to enzymes followed by enzymatic hydrolysis using <I>Penicillium oxalicum</I> cellulases. The ethanol yields from pretreated cow manure and anaerobically digested cow manure were 0.19 and 0.13 g/g-raw biomass, respectively, using recombinant <I>Saccharomyces cerevisiae</I> strain LF1 designed for lignocellulosic ethanol production through simultaneous saccharification and fermentation. Fed-batch supplementation with cellulolytic enzymes and substrates after initial enzymatic hydrolysis also contributed to ethanol production up to 25.65 g/L. These results demonstrate that cow manure is a potential feedstock for inducing fungal cellulase expression and converting lignocellulose into bioethanol.</P>