Résumé: At the mouth of the Cuyahoga river, Howard the Duck contemplates his lot in life and comes to the conclusion that he should commit suicide, because he is unable to make a living in a world of humans. Spying a tower out in the middle of the river, Howard rides a log there and decides to scale the tower and jump off. As he climbs he realizes that the tower is made out of credit cards. Reaching a window near the top, Howard enters for a rest and comes face to face with Beverly Switzler. Killing a barbarian mystically transformed into a dog by fluke, Howard meets Beverly's captor, Pro-Rata. Pro-Rata is a magician that uses accounting skills in order to command his magic and hopes to obtain the Jeweled Key, that once used at midnight with his cosmic adding machine will allow him to become a god. Explaining his origin, Pro-Rata knocks Howard out.