| Issue | #27 |
| Published | February 1981 |
| Cover Price | 2.00 USD |
| Pages | 68 |
| Editing | Will Eisner; Dennis Kitchen; Cat Yronwode |
| Notes | wrap-around cover |
| Genre | adventure; humor |
| Pencils | Will Eisner |
| Inks | Will Eisner |
| Colors | Will Eisner |
| Notes | wrap-around cover |
| Reprinted | in Art of Will Eisner, The (Kitchen Sink Press, Inc., 1982 series) #1 |
| Script | Cat Yronwode |
| Letters | Typeset |
| Notes | index of Spirit Reprints from Police thru Warren #9 |
| Characters | Duchess of Doom; Ebony |
| Genre | adventure; humor |
| Script | Will Eisner |
| Pencils | Will Eisner |
| Inks | Will Eisner |
| Letters | Sam Rosen |
| Reprinted | from Spirit, The (Register and Tribune Syndicate, 1940 series) #2/1/1942 |
| Characters | Dolan; Ebony |
| Genre | adventure; humor |
| Script | Will Eisner |
| Pencils | Will Eisner (layouts) |
| Inks | Lou Fine (finishes) |
| Letters | Sam Rosen |
| Notes | entire story is a riff on the letters "M.U.R.D.E.R" |
| Reprinted | from Spirit, The (Register and Tribune Syndicate, 1940 series) #7/19/1942 |
| Characters | Octopus; Mr Carrion; Fraternization H Shack; Castanet (Intro) |
| Genre | adventure; humor |
| Script | Will Eisner |
| Pencils | Will Eisner |
| Inks | Will Eisner; Jerry Grandenetti |
| Letters | Abe Kanegson |
| Notes | parody of Night on bald Mountain |
| Reprinted | from Spirit, The (Register and Tribune Syndicate, 1940 series) #1/25/1948 [misdated 1/18/48] |
| Genre | fact |
| Script | Will Eisner |
| Pencils | Will Eisner (spot illos) |
| Inks | Will Eisner (spot illos) |
| Letters | Typeset |
| Notes | essay on drawing |
| Genre | adventure; humor |
| Script | Will Eisner |
| Pencils | Will Eisner |
| Inks | Will Eisner |
| Colors | Will Eisner? (p2,3 only) |
| Notes | A series of vignettes surrounding a subway grate |
| Reprinted | in Will Eisner Color Treasury (Kitchen Sink Press, Inc., 1981 series) #1 [3 pp. excerpt] |
| Genre | adventure; humor |
| Script | Jules Feiffer |
| Pencils | Will Eisner |
| Inks | Will Eisner |
| Letters | Abe Kanegson |
| Notes | Life magazine parody, no "story". Many cameos "pin up style" |
| Reprinted | from Spirit, The (Register and Tribune Syndicate, 1940 series) #1/14/1951 |
| Characters | Klink; Ebony |
| Genre | adventure; humor |
| Script | Will Eisner |
| Pencils | Will Eisner |
| Inks | Will Eisner; Jerry Grandenetti |
| Letters | Abe Kanegson |
| Reprinted | from Spirit, The (Register and Tribune Syndicate, 1940 series) #11/28/1948 |
| Characters | Dolan; Sammy; Ebony |
| Genre | detective |
| Script | Will Eisner? |
| Pencils | Will Eisner |
| Inks | Al Wenzel? |
| Letters | Ben Oda? |
| Notes | 4 page story printed 1/4 size on a single page. Fill-in story due to Wood missing his deadlines. |
| Reprinted | from Spirit, The (Register and Tribune Syndicate, 1940 series) #9/14/1952 |
| Characters | Dolan; Sammy |
| Genre | detective |
| Pencils | Will Eisner |
| Inks | Al Wenzel |
| Letters | Ben Oda? |
| Notes | This story is a fill-in because the Wood story was so late. |
| Reprinted | from Spirit, The (Register and Tribune Syndicate, 1940 series) #9/21/1952 |