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SpongeBob is a sea sponge with a rectangular shape, despite being designed to look like an actual kitchen sponge. He is light yellow (whose exact shade of yellow is designated by Pantone to be SpongeBob Yellow with a light olive-green outline. In earlier episodes, he is wider near the top and gets skinnier going further down, akin to that of a trapezoid. However, in the more recent episodes, he is more of a regular square shape.

SpongeBob has light olive-green pores, dimples with three freckles on each cheek, a large mouth with two prominent front buck teeth, a slight lateral lisp, a long, slightly curved nose, and large light blue eyes. His eye color seems to be, uniquely, a shade of pacific blue complimenting the blue ocean background. He has three exceptionally wide, exposed, and effeminate eyelashes on each eye (which disappear whenever his eyes are closed or his brows are lowered), which have sometimes been shown to be numerous eyelashes akin to a human, which is best prominent in "Tutor Sauce" when he is seen breathing heavily during a close-up.

Although rarely seen in the series, he has light yellow hair that goes hand-in-hand with his skin color, as seen on his driver's license, the spin-off series The Patrick Star Show, and in the episode "The Sponge Who Could Fly." However, in the episode "Krusty Krab Training Video," he instead has a simple strand of black hair.

He typically wears a white shirt with a scarlet-red tie, black leather shoes with white shoelaces, white socks with blue and red stripes, and brown rectangular pants with a black belt. While working at the Krusty Krab, he wears a tall, white hat with a small blue anchor illustration as a uniform. SpongeBob usually sleeps in his briefs, and at other times-beginning with season 5-his pajamas. However, he occasionally sleeps with his entire outfit on, which was more common in season 1, most notably the episode "Sleepy Time."