Each of the children who ask the question posed by the title of this book receives a different response: "The dead are in the ground and return to the earth; they go to heaven where they are at peace; they are always in our memories and our hearts; they are part of God who is in all things." Drawing upon her experiences as an ordained rabbi, Portnay crafts a series of tales that treat a challenging topic with great sensitivity. Haas (The Magic of Kol Nidre, Kar Ben Publishers, 1998) uses full-spread watercolor illustrations of pastels, blues, oranges and earth tones to visually tell the stories and augment the text. Of particular interest to parents and guardians will be a section that gives insightful suggestions on how to discuss the topic with children. The Spanish translation is strong, which further aids in making this a good addition to collections serving Spanish-speaking populations. Recommended for school, public libraries and bookstores.-Cristi Jenkins, Access & Programs, Fort Vancouver Regional Library, WACopyright © Reed Business Information, a division of Reed Elsevier Inc. All rights reserved.