Neko-gami-sama is a cat-like creature that often stays inside a vending machine to warm the drinks to "body temperature"; he often uses mysterious powers to play tricks on Mesousa, such as dropping him into a hole appearing out of nowhere. As his catchphrase, he almost always ends his sentences with the phrase "-desu nya" and additionally, "nya" is Japanese onomatopoeia for the sound a cat makes; the English equivalent of "meow" (hence, he actually says "Meow" in the English translation). In each episode he is shown with his fur a different color and in the final episode there is a scene where he is constantly changing colors. When he is unable to watch the vending machines, he often will ask others to step in for him until his return; Mesousa did this in one episode in the anime. Neko-gami-sama has an elder brother that looks nearly identical to him, but wears yellow glasses and appears in the 25th episode, when he was truly a god in Ichijou's box. Neko-gami-sama bears a resemblance to Chiyo's "Father" in Azumanga Daioh, and might even be a parody of him.

(Source: Wikipedia; fixed a bit by Ghotath)