A pet chew toy contains contain a plurality of bite resistant cowskins and a meat sauce material, all of which are mixed together, wherein the cowskins are ground into grains respectively, and the meat sauce material is selected from at least one of chicken, duck, goose, pork, beef, and mutton and then is ground into a meat sauce, then the meat sauce material and the grained cowskins are mixed together and press formed by an extruder machine to be further dried and cut into various shapes, thus finishing the pet chew toy.
