The gill-nullifying collar is a device that is owned by Man Ray. It appears in the comic Squidward and the Golden Clarinet.
Description[]
It is a light green collar.
Role in comic[]
SpongeBob reads the latest Mermaid Man & Barnacle Boy comic book to Squidward. In this comic, to stop Mermaid Man from capturing Man Ray, the latter puts his gill-nullifying collar on Mermaid Man. Man Ray explains that it stops Mermaid Man's ability to breathe.
It is later destroyed with the help of a blue whale, who plays the golden clarinet.