Frank Miller beskriver hovedkarakteren slik: «The character has a terrifying side to him. This is a man who’s died and came back to life. So it twists into fantasy. And of course there are tons of women in it. There have to be — it’s The Spirit. They’re all in love with him, and he’s in love with all of them. You might say he’s a bit of a slut». Filmen vil ikke begynne med begynnelsen til The Spirit, men vil åpne med hendelser og eventyrene til helten, etter at helten har begynt sin karriere.