The accident happened on a farm in Bixter, on Shetland, at about 5.10pm on Friday.
It is believed the 62-year-old woman was helping the cow give birth to a calf when she was injured by the animal.
Police Scotland said they are investigating the incident with the Health and Safety Executive but that there are no suspicious circumstances.
A spokesman said: “We received a report of a work-related incident at an agricultural site in Bixter.
“Police can confirm that a 62-year-old woman has died as a result of her injuries, which were sustained during an incident which involved the handling of livestock.
“A joint investigation with Police Scotland and the Health & Safety Executive has been carried out.
“There are no suspicious circumstances at this time.”
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