Several years ago, I watched a film from the 1950's called "You Never Can Tell" about a dog who inherited from his rich owner and was promptly murdered by a butler and reincarnated as a human who got his own back on the butler. The film was amusing and pleasant to watch. Fluke goes a few steps further than this and is really excellent on all counts. This time it is a human who comes back as a dog and the story is slightly different. It is rare for a film to accumulate so many good points on so many aspects......... beautiful score, magnificent picture quality and sets, plently of humour, and excellent plot from beginning to end with not a dull moment, a "surprise" ending and above all a HUGE dose of emotion. I must confess to having watery eyes throughout most of the film and the scene close to the end where Fluke is on the tombstone scratching away with his paw at the snow to uncover the writing on the tombstone was just too much. Although there is humour to offset the sad side of the film, it is nevertheless very disturbing especially to those people who may have a tendency to believe in reincarnation. It is in no way a simple kiddies animal film along the lines of Beethoven or Babe, it is really much deeper than that. I'm just surprised that I never heard of the film when it actually came out in the cinema and have waited till the year 2004 to discover it. It's true as well when a dog looks at you questioningly with his/her head slightly tilted to one side, one does wonder "what on earth is going through their mind ?" This film may possibly be the answer to that question ..............