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LT is currently the penultimate entity in the entirety of the Marvel omniverse.

I was wondering if he has a TRUE counterpart in DC and Image comics.

Classic Spectre (at one point, before 'The Brothers' retcon) was believed to be his equal.

But now, it seems that DC and Image lack an entity who operate at the same level as The Living Tribunal.

There is no single entity. Michael and Lucifer would be the closest.

Based on Marvel Vs. DC, it is the Spectre.

Lucifer Morningstar and Micheal are above the Spector, the spector has such weak showings and the LT has such strong ones.

Michael easily tooled the Spectre when he tried to enter Heaven

Originally posted by TheMask
Lucifer Morningstar and Micheal are above the Spector, the spector has such weak showings and the LT has such strong ones.

Eh? I never heard Lucifer and Michael were above Spectre. I know his levels fluctuate at the whims of The Presence, but at his highest he went one on one with the Anti Monitor and The Great Evil Beast. If he is the agent of behalf of The Presence, just as LT acts on behalf of TOAA, then they are counterparts.