Writer/artist Frank Miller has agreed to adapt/direct "The Spirit" based on the Will Eisner comic strip character for Odd Lot Entertainment and Batfilm Prods.
Miller co-directed "Sin City", adapted from his graphic novel with Robert Rodriguez.
Deborah Del Prete and Gigi Pritzker's Odd Lot are financing "The Spirit".
The weekly comic strip debuted in 1940, focusing on a masked detective, believed dead, who uses a mausoleum as his home base.
DC Comics has reprinted most of the original comic series in hardcover.
Odd Lot bought rights to "The Spirit" from Eisner in 2004.
"I intend to be extremely faithful to the heart and soul of the material," said Miller.
"But it won't be nostalgic. It will be much scarier than people expect."
Filming is expected to begin Spring 2007.
Benjamin Melniker is exec producing. Odd Lot's Linda McDonough and Batfilm's F.J. DeSanto will co-produce.
