Finally after playing 3 days level-88 of Soukoban, i reached at it’s solution.I have posted it’s step’s clips on Youtube.You can get it from here.

Level – 13 solution
Level – 27 solution
Level – 88 solution

Sorry for inconvenience.Clip’s views are not so clear.But you can understand the solution.If any problem you can post me a mail at riti24433@yahoo.com