What is a spirit bear?
A spirit bear, also known as Kermode Bear, is simply said a white black bear. You might think 'what on earth is that?!' well, it is a rare black bear. The only thing that is different is that it is white, this sometimes happens when 2 black bears with a special gene mate. It is NOT  an albino bear nor a polar bear and is not related to a polar bear.

source:  http://en.wikipedia.org/wiki/Kermode_bear