This image is a two-panel comic strip featuring an anthropomorphic dog character. In the first panel, the dog is sitting calmly at a table while the room around him is engulfed in flames, sipping from a mug. In the second panel, the dog states "THIS IS FINE." while maintaining a seemingly calm demeanor despite the surrounding inferno. This comic strip has become a popular internet meme, often used to humorously depict a sense of nonchalance or denial in the face of obvious crisis or disaster situations.