The phenomenon of near death experiences (NDE's) is the focus of this special report featuring interviews with people who claim to have seen heaven and hell. Dr. Barbara Rommer, co-founder of the Florida chapter of the International association of Near-death Studies, medium James Van Praagh and Liz Ropers, a Long Island teacher who attended one of his séances, former magician James Randi, who makes a career of debunking claims of paranormal powers and psychologist Ronald Siegel, who has studied near-death reports for 25 years are some of those included in this report.