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The Flying Dutchman's Ship is a large flying pirate ship. Like the Dutchman himself, the ship has a green tint and garners a ghostly glow. The sails are rotting and moldy, and dust hangs off of the ropes. It is noted by the Dutchman that he always wants his ship to look "scary." Because of this, he is content when his ship is in a state of disrepair (such as bugs in the sink or mold), as these touches add a certain spooky atmosphere to the vessel.
It is revealed that there is a large perfume department in the crew's quarters. The Perfume Department can serve as a viable escape route from the crew's quarters and should anyone try to attempt to brave the creatures that reside within.
Despite the non-corporal nature of the ship, it shares few of the Dutchman's characteristics. Apart from the ship's ability to fly (an ability that few non flying vehicles exhibit), the ship itself is rooted mostly in the physical world. Living beings like SpongeBob and his friends are more than capable of standing on the deck of the ship without falling through, and the ship itself has been partially or completely destroyed by terrain on several occasions.
Shower In A Can!
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I can turn into a skyscraper!
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The ship looks more like Blackbeard's ship, "Queen Anne's Revenge," than the actual ship known as "The Flying Dutchman."