In present work, cow dung was chosen as the raw material to undergo incomplete carbonization process which was held at 500 degrees C for 2 h. The incomplete carbonized carbon was then sulfonated with H2SO4 at different sulfonation time (2 h, 5 h and 10 h) in studying the relationship between sulfonation time and the activity of the catalyst. From the TPD-NH3 analysis, sulfonated carbon catalyst derived cow dung at 10 h (SCD-((1)(0)) catalyst) was chosen due to the higher acid density which is 16,653.49 mu mol/g. Meanwhile, the experimental results showed that SCD-((1)(0)) catalyst exhibited good catalytic activity with high FFA conversion of 96.5% at optimum parameter of 18:1 methanol to PFAD molar ratio, 4 wt% of catalyst loading and 90 degrees C reaction temperature within 1 h reaction time. The catalyst was successfully reused for 7 cycles and it was found that the catalytic activity maintained with > 90% of FFA conversion for the first three run. SCD-((1)(0)) catalyst can be easily recovered and regenerated by simple washing method. Cow dung derived carbon catalyst concluded to be environmentally friendly and efficient for biodiesel production.