This is a bit of a serious answer - I accept what Ratter says and I think this is what happens in most cases, but I have actually had the experience twice. Once during an operation and once when back on the ward in the presence of my daughter. Apparently, my 'time of death' was recorded on my medical file and a certificate filled out for pathology minutes after it happened the first time, so I was told by the medical staff that I was actually dead. In fact my doctor and I ceremoniously burned the certificate about two weeks later. I think each person will probably experience things in his or her own way. It is not a thing that is easy to talk about. Going seemed lovely and easy, but it was not easy to fight my way back. I can say though, that my own experience helped my son, when he was dying of cancer. He died peacefully in my arms, as I had been able to take the fear of the dying process from his mind. This was my final gift to him.