Once you get over the fact that the trailers sold it as a reasonably serious action based comic book adap and realise that it's actually a very hammy comedy, it's not too bad.
Of course you also have to get over Frank Miller's ham fisted directing and the fact that he still think's he's writing a comic rather than a film, but all in all, it was okay, there are certain things that saved it though.
Gabriel Macht has got a certain amount of presence to him, depsite having some seriously bad dialogue and directing. Sam Jackson is loving it as The Octopus, and once you indulge him he takes you right along with him, along with, bizarrely, Scarlett Johansson is great as Silken Floss, an understated role, but compliments The Octopus brilliantly, which makes a change as she usually bores the hell out of me.
Skipping over the Sin City stylings (go-on original Frank!) (I was also surprised that Troublemaker Studios didn't pop up at the start), and some of the utterly rubbish animation/wire-work/whatever stuff, there are a couple of really good scenes. There's a nice one between the doc and her dad, and pretty much everything with the kids in is brilliant, I was genuinely surprised at how natural their stuff felt, and how much more mature their scenes and performances came across.
The Spirit - 5/10