Power Records (aka Peter Pan Records, aka Zap Records) produced two distinct Spider-Man Book & Record sets as part of their range of that time. Their range also included various other Marvel character stories, plus Frankenstein, Dracula, and various Planet of the Apes tales. The two Spidey Book & Record sets were Spider-Man: The Mark of the Man-Wolf (PR10) and Spider-Man: Invasion of the Dragon Men (PR24).
Power Records also released a number of listen-only stories (no book to read) in various other formats. You can find more about those no-book stories and various other CDs and Vinyl elsewhere in our Spider-Man Audio Section. But here we're just going to review the two Book & Record sets, including their various reprinted forms.
This is a 1981 re-release of the 1974 Spider-Man: Invasion of the Dragon Men (PR24), it's the same book but just with a different cover. The cover is marked "Peter Pan Records" instead of "Power Records", but the code is still PR24, and the disk label (green rather than yellow) still proclaims to be produced by "Power Records". The story and soundtrack are unchanged.
It's a re-release, let's give it the same rating as the original.