As the introduction to Overstreet states:

The true value of any comic book is what you are willing to pay

This page does not cover reprints of The Spirit in hardback or trade paperbacks, nor any of Will Eisner's other fine works.

The Spirit did make it on the cover of the 6th edition of The Overstreet Comic Book Price Guide, which included an interview with Will Eisner (appropriately enough, that volume was published in 1976).

Titles are listed in chronological order:

Spirit (sections) - 2 June 1940 to 5 October 1952

1940

2 June 1940 $600

9 June 1940 $250

16 June 1940 $150

23 June - 7 July 1940 @$125

14 July 1940 - 4 August 1940 @$100

11 August 1940 - 22 September 1940 @$90

29 September 1940 - 24 November 1940 @$80

1 December 1940 $120

8 December 1940 - 9 March 1941 @$65

1941

16 March 1941 $105

23 March 1941 - 1 June 1941 @$65

8 June 1941 $85

15 June 1941 $75

22 June 1941 $75

29 June 1941 - 25 January 1942 @$55

1942

1 February 1942 $75

8 February 1942 $55

15 February 1942 - 26 April 1942 @$60

3 May 1942 - 16 August 1942 @$40

23 August 1942 $80

30 August 1942 $40

6 September 1942 - 20 September 1942 @$28

27 September 1942 - 11 October 1942 @$40

18 October 1942 $28

25 October 1942 - 8 November 1942 @$40

15 November 1942 - 6 December 1942 @$28

13 December 1942 $35

20 December 1942 - 27 December 1942 @$28

1943

3 January 1943 - 10 January 1943 @$35

17 January 1943 - 18 April 1943 @$28

25 April 1943 - 2 May 1943 @$35

9 May 1943 - 8 August 1943 @$28

15 August 1943 - 12 December 1943 @$24

19 December 1943 - 16 December 1945 @$22

1945/1946

23 December 1945 - 6 January 1946 @$35

13 January 1946 $55

20 January 1946 $40

27 January 1946 - 10 March 1946 @$35

17 March 1946 $45

24 March 1946 - 31 March 1946 @$35

7 April 1946 $40

14 April 1946 $35

21 April 1946 $55

28 April 1946 - 12 May 1946 @$35

19 May 1946 $40

26 May 1946 - 30 June 1946 @$35

7 July 1946 $45

14 July 1946 - 29 September 1946 @$35

6 October 1946 $55

13 October 1946 - 3 November 1946 @$35

10 November 1946 $40

17 November 1946 - 24 November 1946 @$35

1 December 1946 $38

8 December 1946 - 6 July 1947 @$30

1947

13 July 1947 $45

20 July 1947 $50

27 July 1947 - 14 September 1947 @$30

21 September 1947 $35

28 September 1947 $80

5 October 1947 $45

12 October 1947 - 30 November 1947 @$30

7 December 1947 $55

14 December 1947 - 28 December 1947 @$30

1948

4 January 1948 - 18 January 1948 @$40

25 January 1948 $50

1 February 1948 $35

8 February 1948 - 7 March 1948 @$30

14 March 1948 $35

21 March 1948 - 28 March 1948 @$30

4 April 1948 $35

11 April 1948 - 27 June 1948 @$30

4 July 1948 $24

11 July 1948 - 18 July 1948 @$30

25 July 1948 $80

1 August 1948 - 15 August 1948 @$30

22 August 1948 $80

29 August 1948 - 12 September 1948 @$30

19 September 1948 $40

26 September 1948 - 31 October 1948 @$30

7 November 1948 $45

14 November 1948 - 16 January 1949 @$30

1949

23 January 1949 - 30 January 1949 @$40

6 February 1949 - 14 August 1949 @$30

21 August 1949 - 28 August 1949 @$40

4 September 1949 - 11 September 1949 @$30

18 September 1949 $40

25 September 1949 - 9 October 1949 @$35

16 October 1949 - 27 November 1949 @$30

4 December 1949 - 11 December 1949 @$35

18 December 1949 - 25 December 1949 @$30

1950

1 January 1950 $60

8 January 1950 $75

15 January 1950 $55

22 January 1950 - 5 February 1950 @$30

12 February 1950 $40 

19 February 1950 $45

26 February 1950 - 23 April 1950 @$30

30 April 1950 - 7 May 1950 @$20

14 May 1950 $30

21 May 1950 $20

28 May 1950 $30

4 June 1950 - 16 July 1950 @$20

23 July 1950 - 3 September 1950 @$30

10 September 1950 $40

17 September 1950 - 7 January 1951 @$30

1951

14 January 1951 $45

21 January 1951 $30

28 January 1951 $45

4 February 1951 - 29 July 1951 @$30

5 August 1951 $18

12 August 1951 $30

19 August 1951 - 20 July 1952 @$18

1952

27 July 1952 - 10 August 1952 @$260

17 August 1952 $220

24 August 1952 - 7 September 1952 @$260

14 September 1952 $80

21 September 1952 $95

28 September 1952 $260

5 October 1952 $100

Police Comics (Quality) 1942 - 1952

Numbers only listed which features The Spirit

11 $2350

12 $1450

13 $1400

14 - 20 @$1025

21 - 22 @$850

23 - 30 @$800

31 - 41 @$550

42 - 43 @$525

44 $500

45 - 50 @$400

51 - 60 @$325

61 - 88 @$240

90, 92 @$240

94 - 99 @$310

100 $380

101 - 102 @$310

Spirit (Quality Comics) 1944 - 1950

1 $825

2 $450

3 $360

4 - 5 @$285

6 - 10 @$235

11 $210

12 - 17 @$320

18 - 21 @$400

22 $560

Super Reprint #11 (reprints #19) $35

Super Reprint #12 (reprints #17) $35

Spiritman 1944

1 $190

2 $165

Three Comics 1944

1,3-4 @ $240

Baseball Comics (Will Eisner Productions) 1949

$750

Spirit (Fiction House) 1952 - 1954

1 $400

2 $380

3 $300

4 $310

5 $360

Spirit (Harvey) 1966 - 1967

1 $85

2 $70

Spirit (Kitchen Sink) 1973

1 $15

2 $20

Eerie (Warren) 1973

Numbers only listed which feature The Spirit

54 - 55 @$22

Spirit Magazine (Warren, then Kitchen Sink) 1974 - 1983

1 $32

2 - 5 @$20

6 - 9 @$15

10 $22

11 - 15 @$15

16 $18

17 - 18 @$9

19 - 21 @$9

22 - 41 @$8

Special $50

Vampirella (Warren) 1976

Number only listed which has a cameo by The Spirit

50 $28

Comix International (Warren) 1977

Number only listed which features The Spirit

5 $30

John Law Detective (Eclipse) 1983

1 $3

Spirit (Kitchen Sink) 1983 - 1992

1 - 11 @$4.00

12 - 87 @$4.00

Will Eisner's 3-D Classics: The Spirit (Kitchen Sink)

1 $3

Death Rattle (Kitchen Sink) 1985

Number only listed which features The Spirit

2 $3

Baseball Comics (Kitchen Sink) 1991 - 1992

1 $6

2 $3.00

Spirit: The Origin Years (Kitchen Sink) 1992 - 1993

1 - 10 @$3

Spirit: The New Adventures (Kitchen Sink) 1997 - 1998

1 $4

2 - 8 @$3.50