Statement (S): The small intestine in cows is longer than in tigers.
Reason (R): Cellulose digestion takes lesser time than flesh.
(S) is correct and (R) is incorrect
Herbivores require more time to digest cellulose [plant parts]. Carnivores, on the other hand, eat flesh which requires lesser time to be digested. Therefore, their small intestines are smaller than the herbivores.