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In the 2007 anime, Shinigami No. 99's appearance is that of the average Shinigami, having a square, skull-like head, gray colored skin, a prominent jaw and eyes that have small black pupils. He wears a long dark gray robe with the kanji for 99 on both sleeves and it normally does not conceal his feet.
Salaryman Shinigami (Shinigami No. 106)
1971 Anime (Shinigami No. 42)
2007 Anime (Shinigami No. 99)
Main Article: Shinigami