In the dark, cold and gothic Central City, the Spirit (Gabriel Macht) dressed in black silently protects the city he loves. The Spirit was once a federal policeman named Danny Cotter. A vicious gangster took his life. With the help of a mysterious technology, Danny returned to the world and wandered in the gray area as the Spirit to help the police deal with various difficult cases. The mad scientist nicknamed "Octopus" (Samuel L. Jackson) is the biggest evil force in Central City and the number one enemy of the Spirit. He is looking for the blood of Hercules to complete his years of research on immortality. The appearance of Danny's old lover Sandra Sharif (Eva Mendes) disrupted Octopus's plan...