Gaiman's take on the celestial. It is, it would seem, a remake/mainlining of an old Jack Kirby series. I suppose it was meant to bring the New Gods-ish Eternals fully into Marvel continuity. Sadly for the book, this was in the middle of Civil War, so you have a bunch of nonsense about registering. Tony Stark doesn't come off all that well here, which is, I suppose, in keeping with his other Civil War era appearances. (Demanding that an Eternal register seems awfully like missing the forest for the handful of saplings off the side there.)
Frankly, I'm not that enamored of the concept, and given that, I guess Gaiman did the best he could. Kirby apparently took his inspiration from [b:Chariots of the Gods|91202|Chariots of the Gods|Erich von Däniken|http://d.gr-assets.com/books/1348588430s/91202.jpg|2015387], so make of that what you will. (I find it hilarious that the basic concept is no more believable in the Marvel U than it is in reality.) The first half or so, with the now human (or humanish, I guess) Eternals discovering themselves is really good stuff. Things get a bit more muddled when the Celestials come into the picture, and I find the ending less than convincing. I think that if Gaiman hadn't tried to mainline the Eternals into the Marvel U, it would have been a better read, and it wouldn't have the baggage of both the Civil War (a time in the Marvel U I'd rather forget, thanks) and being left open-ended.