| Issue | #31 |
| Published | October 1981 |
| Cover Price | 2.00 USD |
| Pages | 60 |
| Editing | Will Eisner; Dennis Kitchen; Cat Yronwode |
| Notes | wrap- around cover; Letter from Frank Miller in this issue |
| Genre | adventure; humor |
| Pencils | Will Eisner |
| Inks | Will Eisner |
| Colors | Will Eisner |
| Notes | wrap- around cover; Letter from Frank Miller in this issue |
| Reprinted | in Will Eisner Color Treasury (Kitchen Sink Press, Inc., 1981 series) #1 |
| Script | Cat Yronwode |
| Letters | Typeset |
| Notes | index to various Eisner projects from the 50's and 60's |
| Characters | Ebony; Dolan |
| Synopsis | Flashback to pre-Spirit days. Denny Colt is arrested for murder in South America. |
| Genre | adventure; humor |
| Script | Will Eisner |
| Pencils | Will Eisner (layouts); Lou Fine |
| Inks | Lou Fine |
| Letters | Sam Rosen |
| Reprinted | from Spirit, The (Register and Tribune Syndicate, 1940 series) #7/5/1942 |
| Characters | Niechevo (Intro); Murmansk Manny (Intro); Orcha Chornya; Ellen |
| Genre | adventure; humor |
| Script | Will Eisner |
| Pencils | John Spranger |
| Inks | Will Eisner; Bob Palmer |
| Letters | Martin deMuth |
| Reprinted | from Spirit, The (Register and Tribune Syndicate, 1940 series) #1/27/1946 |
| Pencils | Harvey Kurtzman (spot illos) |
| Inks | Harvey Kurtzman (spot illos) |
| Letters | Typeset |
| Characters | Ebony; Pierpont; Brains; PS |
| Genre | adventure; humor |
| Script | Will Eisner |
| Pencils | Will Eisner |
| Inks | Will Eisner; Jerry Grandenetti |
| Letters | Abe Kanegson |
| Notes | Charles Atlas parody. |
| Reprinted | from Spirit, The (Register and Tribune Syndicate, 1940 series) #1/18/1948 |
| Genre | soap |
| Script | Will Eisner |
| Pencils | Will Eisner |
| Inks | Will Eisner |
| Letters | Will Eisner |
| Genre | adventure; humor |
| Script | Jules Feiffer |
| Pencils | Will Eisner |
| Inks | Will Eisner |
| Reprinted | from Spirit, The (Register and Tribune Syndicate, 1940 series) #10/22/1950 |