My Kacy makes eye contact with me through the mirror (then looks away; he's a submissive dog). He watches in the mirror if it's more convenient than turning around, and clearly understands how a reflection works. I've seen other dogs that completely ignore mirrors

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I think it has less to do with mental capability than it does with motiviation. Some dogs just don't see any point in looking at reflections, I think

. IMOP...My Kacy will stare into mirrors, he is totally in-love with himself

but he ignores the TV completely.

Unless he is watching Animal Planet ot the DW!