A Japanese department store is cashing in on a pet boombyoffering a special￡145New Year meal for dogs. Two hundredNewYear＇s＇bento＇ sets are up for grabs on a first come firstservebasis at the Mitsukoshi store.The two－layered boxsetincludes30traditional Japanese dishes including porkdumplings,black beans, chicken balls, roast beef, ham and evengreen tea andstrawberry mousse.

　　The company will begin taking orders for the meals onOctober21fordelivery to stores in five cities, Nagoya, Osaka,Hiroshima, Fukuokaand Kurashiki, on New Year＇s Eve. A spokeswomansaid ″We sellswimsuits and summer kimonos for dogs, so our headoffice suggestedwe also sell this type of meal to latch on to thepetboom.″