Barasch (A Winter Walk, 1993, etc.) introduces the notion of reincarnation and demonstrates that friendship reaches beyond death, offering a comforting idea of what the afterlife may hold. Henrietta has outlived all her friends, and dearly misses her best friend since childhood, Anna. One day, she hears someone ask ``Henrietta, don't you know me?'' and it proves to be Anna, embodied in a furball of a Scottish terrier, out for a walk. Their daily walks together conjure up pleasant memories from the past, until one day, Henrietta does not arrive to walk Anna. A new dog appears on the scene, becoming fast friends with Anna, and leaving no doubt as to its true identity. Pen-and-ink drawings with a pale watercolor wash reflect the modesty of the text, though its emotions run deep and true. Literal-minded readers may have trouble with the more esoteric notion of returning after death in the form of an animal; in its tone and subject, this book is a kindred spirit to Margaret Wild's Old Pig, and may also require further explanation from caring adults. (Picture book. 5-8)