Adapted from the legendary comic strip, THE SPIRIT is a classic action-adventure-romance told by genre-twister FRANK MILLER (creator of 300 and SIN CITY). It is the story of a former rookie cop who returns mysteriously from the dead as the SPIRIT (Gabriel Macht) to fight crime from the shadows of Central City. His arch-enemy, the OCTOPUS (Samuel L. Jackson) has a different mission: he’s going to wipe out Spirit’s beloved city as he pursues his own version of immortality. The Spirit tracks this cold-hearted killer from Central City’s rundown warehouses, to the damp catacombs, to the windswept waterfront … all the while facing a bevy of beautiful women who either want to seduce, love or kill our masked crusader. Surrounding him at every turn are ELLEN DOLAN (Sarah Paulson), the whip-smart girl-next-door; SILKEN FLOSS (Scarlett Johansson), a punk secretary and frigid vixen; PLASTER OF PARIS (Paz Vega), a murderous French nightclub dancer; LORELEI (Jaime King), a phantom siren; and MORGENSTERN (Stana Katic), a sexy young cop. Then of course, there’s SAND SAREF (Eva Mendes), the jewel thief with dangerous curves. She’s the love of his life turned bad. Will he save her or will she kill him? In the vein of BATMAN BEGINS and SIN CITY, THE SPIRIT takes us on a sinister, gut-wrenching ride with a hero who is born, murdered and born again. (Source)

A man fakes his own death and fights crime from the shadows of Central City, tracking down The Octopus, a coldhearted killer who is determined to wipe out the entire city. (Source)

A resurrected cop does battle with a villain whose quest for immortality threatens an entire metropolis in Sin City creator Frank Miller's adaptation of Will Eisner's acclaimed graphic novel. When a rookie cop is brutally killed and mysteriously brought back to life, he assumes the guise of The Spirit (Gabriel Macht) -- a masked crime fighter who prowls the shadows of Central City on a supernatural mission to keep the urban landscape safe. Upon discovering that his arch nemesis, The Octopus (Samuel L. Jackson), is determined to live forever even if it means wiping out the entire population of Central City, The Spirit must race to stop the diabolical villain from achieving his cold-blooded plan. But even with his unique powers, the brave masked crusader will face a series of deadly challenges as a bevy of treacherous beauties including deceptively sweet girl next door Ellen Dolan (Sarah Paulson), spitfire secretary Silken Floss (Scarlett Johansson), wraithlike siren Lorelei (Jaime King), seductive policewoman Morgenstern (Stana Katic), and French black widow Plaster of Paris (Paz Vega) set out to seduce or consume him at every turn; even The Spirit's one true love, a volatile jewel thief named Sand Saref (Eva Mendes), could ultimately destroy our hero before he accomplishes his mission of saving Central City. - Jason Buchanan, All Movie Guide (Source)