Dill, the dog, knows his time is up, so he packs his case and tells Lily, his owner, that he's off ''up there''. ''Can I come too?'' asks Lily. ''Er...not yet,'' replies Dill. While he is waiting for the angels to collect him, Dill explains to Lily what he thinks heaven is like: hundreds of lampposts to pee against, lots of whiffy things to smell and bones everywhere - with meat on them! But, Lily completely disagrees, she thinks heaven is quite different. Luckily, they agree to disagree just in time for a fond, and very poignant, last goodbye. Nicholas Allan is unique among picture book creators for his combination of off-beat humour and child appeal.