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Dhalsim is a yoga master from India from the Street Fighter series. He is Mario's last opponent in the Club Nintendo comic, "Super Mario Klemp-Won-Do: Muskeln sind nicht alles!".
The last fight pitches Mario against Dhalsim, and Dhalsim commences the fight by launching his Yoga Fireballs at Mario. Mario quickly dodges these, and goes for a bucket of water. Mario spills the water on Dhalsim, making him unable to use his fire attacks. Dhalsim then attempts to kick Mario with his remaining moves, but Mario somehow ties his legs together, making Dhalsim unable to move and unable to fight. Dhalsim loses, and Mario is pronounced "Street Fighter II grand master".
Dhalsim was also one of the fighters that laughed at Mario before the tournament started.