In "Gary Takes a Bath," the horn from which the sounds comes from looks similar to Gary's shell. In other episodes, it looks like any other record player.
"Your Shoe's Untied"
Gary plays the song "Loop de Loop" from the record player under his shell.
"Gary Takes a Bath"
When trying to get Gary to take a bath, SpongeBob hears meowing coming from a tree. He thinks this to be Gary and sprays out the water from his holes towards the tree. SpongeBob then fears that the forces of his water jet tore off Gary's shell, only for it to turn out to be a record player.