Ghost Manning is a character created by Surround Productions. He is the spirit of the deceased Tom Manning, who Hellboy killed.
Hellboy VS Demonic Toys
Tom Manning is killed by Hellboy after he angers Hellboy to the point he can't take it anymore. He is punched to the ground and then shot. After this, Manning appears as Ghost Manning, who wears the same clothes he did during the time he was murdered. He appears at the end along with Ghost Professor Broom.