Buddhism includes reincarnation as animals
"In three cases meat may not be eaten by a monk if he has : (1) seen (2) heard, or (3) suspected that the meat has been especially acquired for him by killing an animal (i.e. the animal has been killed specifically for the monk). This rule is called the Rule of Tikotiparisuddha (Pure in Three Ways).
However, the meat of the following ten beings is forbidden to be eaten by the monks : human, elephant, horse, dog, snake, lion, tiger, leopard, bear, and hyena. (Vinaya, Mahavagga, Book 4)"
http://www.dhammasara.webs.com/JivakaSutta.html
http://en.wikipedia.org/wiki/Buddhist_vegetarianism#Views_of...