If dog is, indeed, man's best friend then he deserves a final send off that reflects that relationship.

For dogs, cats, or any cherished pet, funeral services are now available at Jefferson Memorial Cemetery in Pleasant Hills. The service, starting at $575, includes a lot, casket, grave opening, and grave side service. Prices rise for larger-sized animals due to ground space. And, amenities, such as a viewing, cost extra. There is no embalming, but cremation can be arranged elsewhere

Sales manager Michael Walker, of Baldwin Borough, said for at least the past decade many residents of the South Hills have asked to bury pets on the site.

"We're trying to fill a niche out there. There are so many people for whom their pets are their lives,'' he said.

Pet burials will take place in the new, two-acre "Garden of Faithful Friends'' on the eastern end of the cemetery. A section of the grounds will be designated for pets only; another will be for owners who want their pets buried near them.

A 99-space mausoleum for pets and pet lovers is under construction in the garden and is expected to open by spring.

The exterior of the mausoleum will have a granite mural.

Already there are two dogs and a cat interred in the new pet garden. in one of those services, Mr. Walker said a ''pet parent,'' talked about her dog and played songs from the Wizard of Oz on a boombox.

For the optional viewing, a ``family room'' in the building will be transformed into a visitation room and a chapel for pets will likely be devised in the future, said Mr. Walker.

Jefferson Memorial Cemetery, founded in 1929, is comprised of a cemetery, funeral home, lawn care service, and vault manufacturing business. Of its roughly 360 acres, half are developed. There are about 80,000 people buried there.

Families can arrange a pet burial, or learn about pre-need plans, at the cemetery administration building, 401 Curry Hollow Road. Call 412-655-4500.