The High-powered Magnifying Glass is an object
that only appears in the episode "Spy Buddies." It is invented by Sandy, who gives it to SpongeBob and Patrick when they become spies.
The High-powered Magnifying Glass resembles an ordinary magnifying glass.
Role in episode
SpongeBob and Patrick use this item to see things very close up. When they use it on Plankton, a sun-beam passes through the magnifying glass, which becomes increasingly hot, thus setting Plankton on fire.