The Boxing Channel is a channel about boxing. In fact, it was actually about two real boxes fighting. It is only seen in the episode "Idiot Box." 

​Role in episode

Squidward was the only one who saw their program which was Championship Boxing. When Squidward was angry from SpongeBob and Patrick's box, he decided to get it out of his head by watching TV. After many channels that involved boxes, this channel turned up. Squidward thought to himself "Boxing isn't really about boxes," and then the boxes started fighting, causing Squidward to get really angry and say "I give up."

"We paid nine dollars for this?"
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