Colorado gmu 79 is a decent one in december and also gmu 851 has one in january. 79 has more access though

Check out most of SE Idaho, you should be able to get a late tag across the counter for the next couple years until the damn wolves eat the population to the point of "zero recruitment " (that's a wildlife biologists term for there ain't no calves or breeding cows left in the herd)

Thanks alot guys
i'll look into both of the suggestions my uncle does live in Colorado so i may look there a little harder.
Keep the suggestions coming

Central Utah has some great cow elk hunts. Send me an email at : hightopoutfitters@q.com and I will help you get ready for the 2009 antlerless draw on a DIY hunt. You will have a great hunt and you can submit group applications.