The term "breaking the fouth wall" mainly means that the character acknowledges that they are in a cartoon. So far, the episode to hold the record for most fourth wall breaks in that single episode is Krusty Krab Training Video.
- In Tea at the Treedome, SpongeBob looked at the screen when he said "That little squirrel is in trouble".
- In Your Shoe's Untied, though it was part of the song, SpongeBob was seen pulling on the shoe laces on the "Loop de Loop" card.
- In No Free Rides, SpongeBob actually ran over the Narrator in the beginning of the episode.
- In Club SpongeBob, Squidward said "Why must every eleven minutes of my life be filled with misery?!" Eleven minutes happens to be the length of the episode.
- In Missing Identity, When Patrick stopped laughing, he says "Sorry people", probably referring to the audience. Also the cafe lady says "You've managed to kill eleven minutes." referring to the length of the episode.
- In Wet Painters, Patrick was actually holding one of the time cards and even said "Can you move it along? I'm all out of time cards."
- In Krusty Krab Training Video, the Narrator talks directly to SpongeBob and the viewer for most of the entire episode. Squidward and Patrick also seem to notice the Narrator talking as well.
- In Pranks a Lot, Mr Krabs talks to and shows the viewer his items of defense against ghosts.
- In All That Glitters, as SpongeBob was rolling on the ground crying, another image of SpongeBob appears on the screen saying "All that glitters, is not gold." This actually breaks the fourth wall in two ways as SpongeBob was talking to the viewer and referenced the episode title.
- In Krabs vs. Plankton, SpongeBob hums the theme song of the series.
- In Born to Be Wild, SpongeBob actually rode the bubble transition to quickly get into the Krusty Krab and warn Mr. Krabs. Mr. Krabs was shocked wondering where SpongeBob came from.
- In New Digs, SpongeBob appeared to be singing along to the title card music for this episode.
- In Pat No Pay, When Patrick is suffering from Krabby Patty withdrawl, SpongeBob says, "He [Patrick] needs one [a krabby patty], or he'll keep mumbling about it for the next three and a half minutes. This is refering to the length of that episode.
- In Shell Shocked, SpongeBob suddenly appeared in Angry Jack's commercial.
- In Overbooked, Sandy was able to pull herself across the telephone line, visual to the viewer, to yell at SpongeBob.
- In Truth or Square, Plankton was in the real screen, while Mr. Krabs was a thought bubble. Mr. Krabs actually talked to Plankton from the thought bubble. Also, most of the flashbacks had all the characters looking up at a thought bubble.
- In SpongeBob's Last Stand, when Mr. Krabs wanted to know when the approval of the Shelly Superhighway was passed, Plankton responded "Observe in this conveniently timed flashback."
- In Drive Thru, after one of Pearl's friends screamed in Squidward's ear with a megaphone, Squidward held his ear in pain and talked directly to the viewers saying "I'm not faking it y'know. That really hurts...a lot."
- In Oral Report, the small fish on Sandy's display came to life, and even ripped the screen to hide himself.
- In House Sittin' for Sandy, SpongeBob was able to go from his bed, to Sandy's treedome in an instant, while Sandy couldn't figure out where he came from.
- In Planet of the Jellyfish, the time card "Eleven Minutes Later" was shown which was the length for that episode. SpongeBob also took eleven minutes to tell his story.
The SpongeBob SquarePants Movie
- SpongeBob says "We'll be in Shell City in one more verse", referring to Now That We're Men.