A legally dead police detective decides to battle crime as a masked superhero.

When Denny Colt, detective for the Central City Police Department, survives an assassination attempt by criminals, he is still believed by the public to be dead. He decides to use to his advantage, since being "dead", he isn't subject to the rules that bind regular cops. To this end, he equips an abandoned tomb in a graveyard into a residence and headquarters and prepares for a new career. With that, he becomes the Spirit, a mysterious crime fighter whose only costume is a blue business suit, fedora hat and a little eye mask. His first major case pits him against P'Gell, a femme fatal who has criminal designs on the city.—Kenneth Chisholm <[email protected]>