“… I piped up with my own theories about the relationship between comic books and movies. Without realizing it, I’d essentially characterized comics as the poor man’s film, thinking each panel the equivalent of a frozen frame of celluloid. Will [Eisner] ripped me to pieces…. What counts, he told me, is panel content, the function of the individual panel to advance the story. Every panel must have story content, he insisted, despite my protests. If you want to make movies, go make movies. …
“(W)hat Will argued is at the very heart of the enduring appeal of The Spirit. And it’s one reason why, to this day, The Spirit remains not only a stunning body of work, but an essential lesson in what comics are, and what they can do.”
– Frank Miller, 2000, recalling a conversation with Will Eisner, in his introduction to The Spirit Archives Volume 4

Will Eisner was one of the most revered and respected creators in the history of comics. An innovator all his life, he is credited with coining the term “graphic novel” in the seventies for his landmark A Contract with God. The Spirit, which he created in 1940 and wrote/drew/supervised through the early 1950s, is his masterpiece, a mix of superhero comic, pulp fiction crime story and witty tales of the city, told in a deft and lightfingered storytelling style and drawn with a style bursting with color and energy and personality. He was as a short story writer in the medium of graphic storytelling, with cinematic visual style adapted to the graphic snapshot of sequential art. It’s the art of his work more than the durability of his character that made his stories so essential and inimitable.
Frank Miller was a fan, student and (later) friend of Eisner who incorporated the lessons of the master into his increasing stylized, post-noir pulp style, first exhibited in his hard, austere Daredevil comics and, to some degree, epitomized in the Sin City graphic novels and subsequent film, which Miller co-directed with Robert Rodriguez. He makes his solo debut with his adaptation of The Spirit, a labor of love that he took on because he didn’t want to see some director screw it up.