Podzolic soil is characterized by acidic condition, low base saturation, and low CEC and nutrient contents. The use of inorganic/chemical fertilizers in agricultural activities is very worrying because it can cause damages to the soil and the environment and will even affect the health of humans. This can be anticipated by using organic fertilizers , including organic waste or animal waste. Cow urine is an alternative that can be used as liquid organic fertilizer because it contains high levels of nutrients in the form of nitrogen, phosphorus and potassium. The objective of this study was to determine the effect of cow urine on changes in pH values, available N (NH4+ and NO3-), and P-available of Podsolic soil. The soils were given cow biourine with 4 levels (namely: without biourine, 5.2 ml, 10.4 ml and 15.6 ml) and were incubated with 2 different periods (2 weeks and 4 weeks). After  two and four weeks incubation, the soil pH, Ammonium, Nitrate, and P-Available were analyzed. Then the effect of treatments on soil pH, Ammonium, Nitrate, and P-Available was tested acording to factorial randomized complate design and  DMRT. The results showed that the administration of bovine biourin could increase Ammonium, Nitrate, Nitrogen and P-Available.