Will Eisner’s A Contract with God and Other Tenement Stories (1978) marked the beginning of a second phase in the writer-artist’s career. It has been called the ‘first graphic novel’ and has been hailed as a central text in the emergence of the ‘graphic novel’ as a cultural phenomenon. This paper presents the culture and identity issues in Will Eisner’s novel “A Contract with God”. The stories are thematically linked with motifs of frustration, disillusionment, violence, and issues of ethnic identity. Eisner uses large, monochromatic images in dramatic perspective, and emphasizes the caricatured characters' facial expressions; few panels or captions have traditional borders around them. Graphic art of “A Contract with God” is gigantically pictorial and described with social realistic conveys of new historicism and culturalism.