Story continued from the previous issue and continues in the next issue. J. D. Finn is apparently a pseudonym, but it is not known for who. Some had speculated it might be Chuck Austen, but, in an interview published on Comic Book Resources on 2006-02-14, Chuck denies being J.D. Finn, and thinks it's editor Eddie Berganza. Whoever it is might have chosen JD Finn from JD Salinger and Huck Finn.
Tribute to the late Will Eisner, including illustrations of his characters over a photo of Will.
Ads for Action Comics #825, DC Countdown #1, Action Comics #824, Batman the Man who Laughs, and Breach #2. Appears on page 34 in this issue.
House ads for: Flash: Ignition/Batman: War Games #1/JSA: Prince of Darkness (1/2 page), and The Batman Strikes. Appear in various places in this issue.
Total of 8 one-page and 1 half-page ads for: Hubba Bubba Max (gum, Wrigleys), Marshmallow Mania Pebbles (cereal, Post), Power Rangers S.P.D. (TV, Toon Disney), Aloha Scooby-Doo (DVD, Warner Bros, 1/2 page), DuelMasters (card game, Wizards of the Coast), American Dragon Jake Long (TV, Disney Channel), Bone: volume 1: Out from Boneville (book, Scholastic), Yu-Gi-Oh! Structure Decks (card games, Konami), and Hubba Bubba Bubble Tape (gum, Wrigleys). Appear in various places in this issue.