The Spirit featured new stories starring Will Eisner's character and was part of DC Comics' "First Wave" line of comics featuring heroes from the classic Pulps, like Doc Savage and The Avengers. Each issue featured a main story and a short black-&-white back-up. This issue features the story N.I.M.B.Y. written by Ellison and feature computer art by Kyle Baker.
The main story for this issue is "Angel Smerti," part two of a story by writer Mark Schultz and artist Moritat.