Ok not the best comic film around and not as good as Sin City or 300, but a good price at Play.com
http://www.play.com/DVD/Blu-ray/4-/9151493/The-Spirit/Product.html?P36=KMMRBW
http://www.play.com/DVD/Blu-ray/4-/9151493/The-Spirit/Product.html?P36=KMMRBW