Although The Spirit had reappeared in 1966 and 1967 with a 2 issue series from Harvey, it would not be until 1973 that any further new stories would appear - this time from a underground comix publisher. This marked the association with Kitchen Sink that would eventually continue with Spirit sections being reprinted for over fifteen years.

Maurice Horn wrote the introduction to what has become known as the Underground Spirit #1. Describing The Spirit as a 'modern-dress Don Quixote', the issue reprinted several classic 1946 tales.

The format of the comic left four pages - these were filled with new single page stories by Eisner, which can be viewed from below:

The Criminal - an amusing page looking at the trend in fictional characters appearing in the media during those times (Dirty Harry, The Executioner, Marvel's The Punisher) whose methods of operation were more brutal than the innocent days when The Spirit was being published regularly.

Spirit Interview - no doubt due to the fact that there was only page to work on, this page contains a brief interview with The Spirit about crime.

Ebony Interview - much better than the previous Spirit Interview, this poses the question of why did Ebony stay with The Spirit for so long.

The Last Straw - what happens when the National Law & Order Committee faces a new proposal?

Unfortunately, the Underground Spirit would only last for a second issue, but that issue featured a four page story featuring P'Gell called The Capistrano Jewels, which was originally based on a story to be published after the Outer Space series in 1952. The Capistrano Jewels was reprinted in KSP's last Spirit release, All About P'Gell: The Spirit Casebook Volume Two.