| Issue | #32 |
| Published | July 1944 |
| Cover Price | 0.10 USD |
| Pages | 60 |
| Editing | George Brenner |
| Characters | Plastic Man [Eel O'Brian] |
| Genre | Superhero |
| Pencils | Jack Cole |
| Inks | Jack Cole |
| Reprinted | in PLASTIC MAN ARCHIVES (DC, 1998 series) #3 (November 2001) |
| Characters | Plastic Man [Eel O'Brian]; Woozy Winks; Chief Branner; Simeon T. Whistlebutton (first appearance); Mr. Ames (first appearance); Ellen Ames (first appearance); Pancho (first appearance); VILLAINS: The Mask (first appearance); Mopes McGee (first appearance) |
| Synopsis | While on a vacation in Mexico, Plas and Woozy appear in drag. |
| Genre | Superhero |
| Script | Jack Cole |
| Pencils | Jack Cole |
| Inks | Jack Cole |
| Letters | Jack Cole |
| Reprinted | in PLASTIC MAN ARCHIVES (DC, 1998 series) #3 (November 2001) |
| Characters | Flatfoot Burns; Jughead Jones (first appearance) |
| Genre | humor; detective |
| Script | Marvin Stein |
| Pencils | Marvin Stein |
| Inks | Marvin Stein |
| Genre | gag |
| Script | Joe Devlin |
| Pencils | Joe Devlin |
| Inks | Joe Devlin |
| Characters | Destiny; Death (first appearance); VILLAIN: Master of the Underworld (first appearance) |
| Genre | detective; superhero |
| Characters | Spirit [Denny Colt] |
| Genre | Superhero |
| Script | Will Eisner |
| Pencils | Will Eisner |
| Inks | Will Eisner |
| Reprinted | from Spirit, The (Register and Tribune Syndicate, 1940 series) #5/25/1941 |
| Letters | typeset |
| Characters | Human Bomb [Roy Lincoln] |
| Genre | superhero |
| Script | Paul Gustavson |
| Pencils | Paul Gustavson |
| Inks | Paul Gustavson |
| Characters | Burp the Twerp |
| Genre | gag |
| Script | Jack Cole |
| Pencils | Jack Cole [Ralph Johns] |
| Inks | Jack Cole |
| Letters | Jack Cole |
| Characters | Manhunter [Dan Richards] |
| Genre | superhero |
| Pencils | Al Bryant |
| Inks | Al Bryant |