JOEL - If you mean do we believe in reincarnation, where a person's spirit receives a body and lives a life for a period of time and then dies, and then that same spirit enters another new body, the answer is no. More than one third of the world's population believes in some form of reincarnation; among Hindu and Buddhist religions for example. However the scriptures tell us we can die only once:
"And as it is appointed unto men once to die, but after this the judgment:" (Heb 9:27, See also Alma:11:45)
We also believe that our bodies are sacred and that the elements of everyone's body last eternally and that our spirits resemble our bodies(D&C 77:2, Ether 3:16). When the resurrection comes our one and only spirit will reunite with our one and only body(Alma 11:42-45). If our one spirit had more than one body, how could it be reunited with all of them? How could it have the same appearance as all of them?
People who believe in reincarnation sometimes get the attitude that they do not need to completely repent now, that they can simply wait for their next lifetime to do it. But we are told by Alma:
"For behold, this life is the time for men to prepare to meet God; yea, behold the day of this life is the day for men to perform their labors." (Alma 34:32)
The Prophet Joseph Smith said that transmigration of souls (spirits) was not a correct principle (Teachings of the Prophet Joseph Smith, pp. 104-105).
We don't know when the spirit enters the body of the growing fetus or baby. It could be anywhere from the moment of conception to when it takes its first breath. But according to the scriptures and modern day revelation we know that we have only one life to live. Once the spirit unites with that body it becomes a human soul(D&C 88:15) and the life of that soul has begun and is subject to death, never to receive another body, although it will of course receive its own again at the resurrection.

MELVIN - So, there is one thing that baffles me. If the Book of Mormon plates were buried around 421 AD, and then found and translated in 1828 AD, why were they written in garbled King James english? It wasn't around when they were buried, and wasn't spoken when they were translated. Was Joseph Smith trying to make it sound like the bible, or is God really British?

JOEL - You could say the same thing for the Bible. The Bible was also not originally written in King James English which did not exist at the time. It was written in Hebrew, Aramaic, or Greek. No original biblical manuscripts exist today, but they were copied and translated into many languages. The King James version was translated in to English between 1604 to 1611. There were other translations into English, but only as far back as 1382. The King James version was translated into the English language dialect of the time so that the people would understand it. The Bible reading community at Joseph Smith's time was also mostly familiar with the language of the King James Bible. It formed the standard of religious language for most English-speaking people at that time. For this reason the Book of Mormon, which was originally written in a "reformed Egyptian" language, was also translated into a King James style language so it would be easier for them and the rest of us to understand and be able to more easily compare it to the Bible teachings. Actually it has now been translated into about 100 different languages so far. I don't believe God is British, but he can cause scripture to be translated into whatever language we need.