"Last Gasp" is the fourth episode of the first series of the British dark comedy anthology television programme Inside No.

Tamsin's parents Jan (Sophie Thompson) and Graham (Steve Pemberton) have arranged with the charity WishmakerUK for the singer Frankie J Parsons (David Bedella) to visit as a treat for their daughter.

After "Last Gasp" aired, Pemberton sold a balloon containing his own breath on eBay, with proceeds going to a Sport Relief charity.

"Last Gasp" was inspired by someone Pemberton had seen on the children's programme Multi-Coloured Swap Shop who collected apparently empty jars that actually contained air taken from different places.

[4] The episode, for Kerr, had a degree of "suburban darkness" in that, though the events unfold in an unremarkable setting, the darker side of human nature is revealed.

[5] In addition to Pemberton—who played Graham, the father—"Last Gasp" stars Sophie Thompson as Jan, the mother; Lucy Hutchinson as 9-year-old Tamsin; David Bedella as the pop star Frankie J Parsons; Tamsin Greig as Sally, of WishmakerUK; and Adam Deacon as Si, Parsons's assistant.

A charity called WishmakerUK has arranged for the pop star Frankie J Parsons to visit Tamsin, Graham and Jan's terminally ill daughter, for her ninth birthday.

Graham and Si take the balloon to an upstairs bedroom and tuck it into a bed, while Jan turns the music back on.

Sally, Si, and Graham realise that, with the camera footage they have, they can blow up all the purple balloons and sell them to multiple bidders.

Sally and Graham discuss selling the camcorder footage, and Jan runs inside to see that Tamsin is not in her chair or room.

It's like Billy said: 'We didn't start the fire' ...[9] "Last Gasp" is a morality tale[10][7] that unsubtly satirizes and critiques celebrity and fandom.

She added that, as the plot advances, the venal and vulgar attitudes that are initially hidden behind the characters' fake grins are revealed.

For the reviewer, it "parades before us the depravity to which the human animal will stoop, and explores how agendas can be furthered under the noble cover of altruism".

[15] David Upton, writing for PopMatters, called it "easily the most acerbic and most overtly comic" episode of the series.

[16] Paddy Shennan, writing for the Liverpool Echo, questioned the extent to which the ending would actually impact the characters, asking whether they could have nonetheless sold the fake balloons.

[17] For the freelance journalist Dan Owen, the premise "riff[s] on the fact [that] online auction sites like eBay often sell ludicrous items for huge amounts of money".

[18] Gerard Gilbert of The Independent,[19][20] Jack Seale of Radio Times,[21] Dessau,[11] and Owen[18] all stressed that "Last Gasp" was weaker than the three previous episodes of Inside No.

[18] All three suggested, however, that the episode still had its strengths; for Seale, it was as "brilliantly acted and constructed as you'd expect",[21] Dessau considered it watchable,[11] and Owen felt it was enjoyable to watch with a number of funny moments.

[18] Shennan, writing for the Liverpool Echo, wrote that "perhaps there had to be a dud – or, at least, disappointing – episode sooner or later", noting that you "can't win 'em all".

[17] The acting in the episode was praised by Michael Hogan and Rachel Ward, who wrote in The Daily Telegraph that "with their gift for comedy, vulnerability and pathos, Tamsin Greig and Sophie Thompson ... deliver excellent performances".

[22] Similarly, Owen wrote that "the performances were good—especially from Thompson as the mousy housewife, and I liked the sour expressions from child star Hutchinson".

Awarding the episode three and a half out of five, he thought "the set-up ... sublime, the central dilemma amusing, and the execution typically brilliant".

[2] Based on overnight viewing figures,[note 1] "Last Gasp" drew a lower viewership than any previous episode of Inside No.

In most UK listings, it was preceded by Line of Duty (series 2, episode 3: "Behind Bars"), which drew 2.2 million viewers (9.7% of the audience).

The auction was held to raise money for Give It Up, a Sport Relief charity founded by the comedian Russell Brand to help those recovering from alcoholism and drug addiction.