To begin with, the reconstruction of the Celtic Otherworld concept is quite a complicated task, and our present paper is, in fact, nothing but a modest attempt to approach this question. Unfortunately, we do not possess any written evidence of what the cosmogony and eschatology of Celts might look like. The reasons for this striking gap have always been under discussion, but out of the frame of our research. Altogether, we undoubtedly have to mention that the very fact of the lack of “Otherworld information” both in written and folklore sources has always been regarded as a loss, and not as primary absence of such an important feature of national mentality. This approach presumes the possibility of reconstruction.