| Issue | #2 |
| Published | March 2007 |
| Cover Price | 2.99 USD; 4.00 CAD |
| Pages | 36 |
| Editing | Scott Dunbier (Editor); Kristy Quinn (Assistant Editor) |
| Notes | Direct Sales Edition. |
| Characters | The Spirit [Denny Colt]; P'Gell |
| Genre | Adventure; Action; Mystery |
| Pencils | Darwyn Cooke |
| Inks | J. Bone |
| Colors | Dave Stewart |
| Notes | Direct Sales Edition. |
| Characters | The Spirit [Denny Colt]; P'Gell; Hussein Hussein; Ellen; Amos Weinstock; Prince Farouk; Penny Wolfgang |
| Synopsis | The Spirit is confronted by his old nemesis, P'Gell, who has designs on a wealthy member of an Arab royal family, Prince Farouk. P'Gell, quite possibly the sexiest seductress in comics history, uses her womanly wiles to achieve her ends, as the Spirit does what he can to thwart her! [per solicitation] |
| Genre | Adventure; Action; Mystery |
| Script | Darwyn Cooke |
| Pencils | Darwyn Cooke |
| Inks | J. Bone |
| Colors | Dave Stewart |
| Letters | Jared Fletcher |
| Synopsis | This column offers hints at many essential facts for the series 52. |
| Script | Dan Didio |
| Pencils | [various in house ads] |
| Inks | [various in house ads] |
| Colors | [various in house ads] |
| Letters | typeset |
| Notes | Hot List This Week: BATMAN CONFIDENTIAL #2; JUSTICE SOCIETY OF AMERICA #2; TALES OF THE UNEXPECTED #4. Next Issue House Ad for THE SPIRIT #3. Indicia information included. |
| Notes | Batman: Year One (deluxe softcover edition); Batman Year 100 (graphic novel); Shazam: The Monster Society of Evil (mini-series comic book); The Brave and the Bold (ongoing comic series) |
| Notes | Got Milk?; Above the Influence [two half page ads]; Killzone Liberation; Magic the Gathering Trading Card Game; Destroy All Humans 2; International Fight League; U.S. Army |
| Characters | (Wii Kid) |
| Synopsis | A two page comic book style advertisement for the Wii. The comic features a black cat trying desperately to get the Wiimote away from the hands of his dangerously hallucinating owner before all hell breaks loose and he launches into an ad pitch. |
| Notes | As reported by Kotakuite David on kotaku.com |