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So what can you get these days for a pet that has everything?

Here's the cat's meow of shopping lists for those who have money to litter on their kitty and a desire to do unto their pet as they do unto themselves - if not better:- Your pick of perfumes. For the pet who thinks Chanel, Giorgio, Opium, Obsession or Aramis - formulated with less oil for animals - is still too human, there's soon to be Miss Tabby or Timber Wolf, scents being marketed by Donna Douglas, known for her love of "critters" as Elly May Clampett on "The Beverly Hillbillies." (While prices for her Critter Country Classics Pet Colognes have yet to be announced, the others cost about $5 for 4 ounces and $7 for 8 ounces.)

- A wedding dress at $100 or an imitation Burberry's trenchcoat at $30 from the Poochi designer collection of matching owner-and-pet ensembles at Macy's Herald Square in New York's Pettigree shop.

- A designer doggie canopy bed of bent willow twigs, fitted with floral print cotton chintz bedding, at $180 from Neiman-Marcus' upcoming Christmas catalog.

- A kitten collar of false pearls and silvery pendant fish, at $18, from the same catalog.

- Other baubles - from hair ornaments at $6 to $8 to ID tags with Austrian crystals at $25 - from Pooch Inc. in Houston.

- Early American-style pet bunk beds at $169.98 from Pedigrees, the Spencerport, N.Y., catalog that also sells pet table mats at $24.95, pet seat belts at $18.95, four-legged raincoats with hoods at $39.95 and multilevel gym and scratching posts, $59.95.

- A photo-electronic talker, which activates a prerecorded message so you can console your pet when you're away from home, at $89, from Animail Pet Care Products in Chattanooga, Tenn. Their catalog also lists a cat-size, human-like sofa at $85, cat fishing pole at $30 and $165 pet-size brass bed.

- An electronic flea collar at $39, and an orthopedic pet bed with synthetic lambswool cover at $49 to $59 from Sharper Image.

- A Puppy Preserver, a specially designed life jacket in fashionable patchwork or solid colors, for the bowser who deigns to dog paddle, at about $9.95 to $17.95 from Black Sheep Inc. of Tyler, Texas.

- The Last Post, a feline retirement home deep in the woods of northwest Connecticut, for the cat that has everything other than an owner able to care for him. There, for the past seven years, more than 300 cats have taken over a sprawling home filled with sofas.

- Pet insurance from Veterinary Pet Insurance of Santa Ana, Calif., or American Health Insurance Agency of Danbury, Conn. They offer plans for under $100.

- Another life, so to speak, from Preservation Specialties in Clearwater, Fla., where late greats are freeze-dried. At $450 to $1,800, the animals look more alive than if they went through taxidermy.

OK, but with all those goodies out there, can you really overdo and spoil a pet?

Yes, says Tom Cloar, associate professor of psychology at Rhodes College in Memphis, Tenn.

"They pick up on subtle cues from their owners. It's not much difference from children in that you will find in case of a dog, the dog will gain control of the owner. The owner is getting the dogs whatever they want, rather than setting up the rules.

"It's a matter of who has the control."

So, for owners who have relinquished control and are proud to admit it, Pedigrees of Spencerport, offers the perfect gift:

It's a $13.95 nightshirt that reads, "My Dog Walks All Over Me."