Frank Miller (300, Sin City) again manages to go overboard in this all-style, no-substance adaptation of Will Eisners graphic novel. Gabriel Macht stars as the title character, a resurrected hero who fights his nemesis, the Octopus (Samuel L. Jackson), in a Matrix trench coat, a Lone Ranger mask and a fire-red tie. Eva Mendes and Scarlett Johansson add nothing but opportunities for viewers to drool as the two buxom beauties seduce and plot to kill. Unfortunately, there is no spirit in The Spirit.