Behind the Ghost exists a much more dangerous foe in control…Mephisto!
The Surfer begins his battle with the Flying Dutchman. The Dutchman has great power and knowledge of the Surfer already granted to him by Mephisto. His only interest is in achieving his goal of obtaining the Surfer's soul for his master so that he can finally rest in peace.
Mephisto appears to make sure that all is going well. He cloaks himself from the Surfer and assists the Dutchman in any way he can, including attacking the Surfer to slow him down. But the Surfer will not yield and would rather die than lose his soul. At Mephisto's request, the Dutchman takes a hostage to try to get the Surfer to give up. But the Surfer launchs his Power Cosmic into space and blasts the Dutchman without harming the hostage.
The Surfer has exhausted his energy but Mephisto replenishes the Dutchman's. The Dutchman realizes he is on the wrong side and renounces his pledge to Mephisto. But the Surfer's forgiveness frees his lost soul and he is able to finally rest after centuries.
Defeated once again, Mephisto vanishes.