| Issue | #20 |
| Published | October 2008 |
| Cover Price | 2.99 USD; 2.99 CAD |
| Pages | 36 |
| Editing | Joey Cavalieri |
| Characters | Spirit [Denny Colt] |
| Genre | Adventure |
| Pencils | Paul Smith [signed as PMS] |
| Inks | Paul Smith [signed as PMS] |
| Colors | Lee Loughridge |
| Characters | Spirit [Denny Colt]; Ebony White; Commissioner Eustace Dolan; Ellen Dolan; Officer Ed; April Tarleton (first appearance; corpse); Walter Blaine (first appearance); Victoria Baker (first appearance; villain; death) |
| Synopsis | "The Spirit swims with the dolphins - but murder follows him even among these peaceful creatures!" [per solicitation] |
| Genre | Adventure |
| Script | Sergio Aragones; Mark Evanier |
| Pencils | Paul Smith |
| Inks | Walden Wong |
| Colors | Lee Loughridge |
| Letters | Rob Leigh |
| Characters | Icon [Augustus Freeman IV]; Green Lantern [John Stewart]; Superman [Clark Kent; Kal-El] |
| Script | Dan Didio |
| Letters | typeset |
| Notes | Dan Didio talks about the new deal to incorporate the Milestone Comics characters into the DC universe. Hot list - BATGIRL #2, FINAL CRISIS: LEGION OF THREE WORLDS #1 and JUSTICE LEAGUE OF AMERICA #24. House ad for THE SPIRIT #21. |