Board Thread:General Discussion/@comment-11398218-20140521105018/@comment-25801533-20150607222913

I cannot recall it, but Komamura is probably the closest but we don't know what the actual spirit looks like, only the bankai representation. However we have only seen one zanpakuto spirit forced into the world by a shinigami (renji's) while training for bankai. My theory is that she is a ghost girl, same with the other two (yokai). That would be why she looks like a human.