What does Spirit do?

[PlatinumRaven86]

I've got 52 spirit and still haven't noticed a effect.

[sooth·say·er]

me too

[ArcBiter]

There's a theory (I say theory because I never confirmed it) that it gives you an attack buff. What has been confirmed, however, is that not having enough spirit will give you an attack debuff when you're fighting a boss.

[Algester]

spirit only works on bosses if you lack the spirit to fight a boss you simply get a debuff making them somewhat harder to beat but this being a souls game bah....