Hii... from where did the spriit come ?As it come known by bible that "In the beginning God created heavens and the earth and the spirit of God was howering upon waters,but my question is that from where the spirit come ?

Well if you believe what the Bible (or Qu'ran or Talmud) says then the Spirit came from no where. It was always there and always will be there. It just is and was and will be. That is of course, if you believe that, which I don't.