This study investigates and compares the fatty acid compounds in commercialized cow's milk which are Dutch Lady Fresh Milk and Goodday Fresh Milk. Milk has high value of essential fatty acids and nutrients that are needed by human body to increase the level of healthiness and protect humans from severe illness. Moreover, cow's milks are the most popular amongst all diary products as it is affordable and easy to find. Therefore, this research focuses on the identification of fatty acid compounds in cow's milk samples using Gas Chromatography-Mass Spectrum (GC-MS) as it is largely consumed by many people. The identification was performed on both cow's milk extract obatined from liquid - liquid extraction method which the excess solvent was removed using rotary evaporator machine. After that, the cow's milk extract was injected into the GC-MS machine as the peak positions from the spectra obtained can be used to determine the presence of a fatty acids. As the result from GC-MS spectra, cow's milk has been identified to have various types of fatty acids such as palmitic acid, oleic acid, stearic acid, capric acid, myristic acid, caprylic acid and lauric acid. Hence, this research is essential as it maximises community's healthcare.