Rosh Hashana 3:2
There is a biblical mitzvah to blow the shofar on Rosh Hashana. All shofars
[horns of animals] are kosher [good] except those from a cow [bull or ox] as
they are not not considered shofars. R’ Yosee says horns from all animals are
kosher.
Rosh Hashana 3:3
The shofar used on Rosh Hashana should preferably be from a wild goat,
relatively straight rather than from other animals. In the Bais Hamikdash the
mouthpiece of the shofar was covered with gold. Also there were two trumpets
used on either side. The sound of the shofar should last longer then the
trumpets since the major mitzvah on Rosh Hashana is the shofar.