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Ghosts are the central antagonists in most episodes of the anime Panty & Stocking with Garterbelt. Ghosts are vengeful spirits, who died due to tragic but bizarre circumstances and give away Heaven Coins once they are killed. Ghosts can usually only be slain by angelic weaponry, although they can also be passively destroyed after they accomplish what they wanted in life. They are able to possess matter, such as feces and vehicles. Although most Ghosts are savage or destructive, some are opposed to their true nature and try to live peacefully, although they are largely looked down upon by other ghosts.
Artificial Ghosts can also be created by factories powered by Gemstones, although they appear much weaker, have fewer abilities than their "organic" counterparts, and don't drop heaven coins.
Each Ghosts appearance varies from each other, although each Ghosts appearance (as well as their goals and powers) are often dictated by their cause of death or failings from that person's life. For example, Hell Pound was a person who died from diabetes, so her ghost takes the form of an obese Woman who lactated a fattening compound with the goal of using it to fatten up women across the globe. Most Ghosts, however, have the same color scheme of black with red and yellow accents, reminiscent to dark magma. They also have the ability to transform into various forms (often hiding their true nature), such as Chuck who is disguised as a dog.
During Corset's lifetime, he remembered Ghosts as unstoppable. Over time, they have become weaker and are killed quite easily by Panty and Stocking and rewarded with Heaven Coins. Artificial Ghosts are created by a factory operated by a Ghoststone; however, they carry no Heaven Coins compared to their natural counterparts.
- Big Brown Eye (worth one coin)
- The Fast And Not So Furious (worth one coin)
- Queen Bee (worth eight coins)
- Little Red Riding Hood and the Big Bad Wolf (worth one coin each)
- Hell Pound (worth four coins)
- The Fabulous Lingerie Ghost (worth two coins)
- Oscar the Snot
- Boogey Pukey (worth one coin)
- Loser Ghost (worth half a coin)
- Dark Knight Ghosts
- Fallen (worth thousands of alien currency coins)
- Money Ghost
- Zombie Ghosts
- Wife Petter
- Flat U. Lance (worth one coin)
- Other Gods
- The alien currency Heaven Coins are less worth than a normal Heaven Coin, meaning that thousands of alien currency Heaven Coins are the equivalent of a single Heaven Coin.
- Whenever a Ghost gets killed off, a live-action paper mâché model of the specific Ghost is blown up into pieces.