Quoting%20commentary for Rosh Hashanah 3:2

כָּל הַשּׁוֹפָרוֹת כְּשֵׁרִין חוּץ מִשֶּׁל פָּרָה, מִפְּנֵי שֶׁהוּא קֶרֶן. אָמַר רַבִּי יוֹסֵי, וַהֲלֹא כָל הַשּׁוֹפָרוֹת נִקְרְאוּ קֶרֶן, שֶׁנֶּאֱמַר (יהושע ו), בִּמְשֹׁךְ בְּקֶרֶן הַיּוֹבֵל:

All shofroth are kasher except for that of a bullock, it being called a "horn" [and not a "shofar," viz. (Deuteronomy 33:17): "The firstling of his bullock; grandeur is his; and the horns of a wild ox are his horns" — whereas in respect to Rosh Hashanah, "shofar" is written, viz. (in respect to the Jubilee) (Leviticus 25:9): "And you shall cause to pass a shofar of teruah," and (the shofar of) Rosh Hashanah is derived from that of the Jubilee.] R. Yossi demurred: "Are not all shofroth called horns, viz. (Joshua 6:5): 'When they blow on the horn of the yovel'?" [And "yovel" is a ram. As R. Akiva said: When I went to Gaul, they called a ram "yuvla." We see, then, that even the shofar of a ram is called a horn. And the rabbis counter: All shofroth are called both "horn" and "shofar," whereas the horn of an ox is called "horn," but not shofar. The halachah is in accordance with the sages.]

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