| Issue | #40 |
| Published | October 1990 |
| Cover Price | 1.00 USD |
| Pages | 36 |
| Editing | Rob Tokar (Assistant); Don Daley |
| Characters | Punisher |
| Genre | superhero |
| Pencils | Bill Reinhold |
| Inks | Bill Reinhold |
| Letters | Typeset |
| Characters | FEATURE: Punisher; VILLAINS: Jigsaw; The Rev (Death); Belasco |
| Synopsis | The source of the Rev's powers is revealed to be the demon Belasco; Punisher and Jigsaw battle once more and Frank busts up Jigsaw's face again; Punisher's face is healed by the Rev but Frank repays him by blowing him up. |
| Genre | superhero |
| Script | Mike Baron |
| Pencils | Bill Reinhold |
| Inks | Mark Farmer |
| Colors | Sloat; Gregory Wright |
| Letters | Chris Eliopoulos; Ken Lopez |