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Role in the Comic
During the comic, Squidward and the Golden Clarinet, SpongeBob reads the latest Mermaid Man and Barnacle Boy comic book to Squidward. In this comic, to stop Mermaid Man from capturing Man Ray, Man Ray puts his Gill-Nullifying Collar on Mermaid Man. Man Ray explains that it stops Mermaid Man's ability to breath. It is later destroyed with the help of a blue whale, who plays the Golden Clarinet.