humans can move their head because of axial bone but how do owl rotate in 360 degree and by which bone???

Your friend Lokeshwari is correct!

Owls cannot turn their head 360 degrees and theycan rotate their necks a maximum of 270 degrees without breaking blood vessels or tearing tendons. Humans have 7 neck bones and owls have 14 neck bones. That is why Owls are more flexible than humans and its head is only connected by one socket pivot. Owls also have multiple vertebrae, the small bones that make up the neck and spine, helping them achieves a wide range of motion.

@ Lokeshwari: Good answer! Keep Posting!!