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Jimmy Covalla (1958 – 2016) was an Italian-American gangster, and the capo of the Los Santos Mafia. He was infamously known as Jim the Cow. He and his soldiers extorted money from various businessmen around Los Santos, and held a forcefully acquired stake in the Downtown Los Santos Ammu-Nation.

In 2016, he was assassinated by Alexander Osbourne, on the orders of Wayne Murphy.

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