Jim Gordon stands face to face with Batman at his wife's fresh grave and asks him a simple question, "Was it worth it?"

Batman sets out on New Years Eve to make sure that it all was. After discretely tipping off Lucius to Luthor's plan to use No Man's Land to buy out all of Gotham's real estate at well below market price, Lucius sets up a meeting to confront Luthor. After being presented with the facts, Luthor calmly says that he'll be in touch. When Lucius leaves the room, Luthor orders him killed.

Thankfully Batman is waiting outside and puts a stop to it. He backs up Lucius's threat to expose Luthor and orders the bald tycoon out of his city. Luthor obliges.

As the clock winds down on another year, Dick finds himself with Helena at the strike of midnight. Jim Gordon excuses himself from the New Years Gala and finds his way back to Sarah's grave. Gordon wishes his love a happy new year. Not too far away, another grave site New Years meeting is going down.

While the fireworks light up the sky of the re-built Gotham, Bruce Wayne stands at his parents' grave as he prepares himself for what the new Year will bring his way.

*Note - This is the final issue of the series which included no letter column. In its place was a letter from Denny O'Neil about the success of No Man's land. Also note that while this is the final issue published, we have placed Shadow Of The Bat 1 Million as the last issue.