The term "breaking the fourth wall" mainly means that fictional characters acknowledge their fictional nature. Such cases mean that they are aware of the content and context they have around them.
- In "Help Wanted," when Patrick slides off his rock after saying "Go, SpongeBob!," he makes the camera shake and tremble.
- In "Mermaid Man and Barnacle Boy," at the end of the episode, SpongeBob looks at the camera and winks.
- "Nature Pants"
- Squidward says that he will give SpongeBob 11 minutes before he returned to civilization. Eleven minutes is the exact length of most episodes, including this one.
- The fourth wall is also broken when SpongeBob tells the viewers about his "jellyfish instinct."
- "Scaredy Pants"
- A spider wearing a snorkel and a group of trick-or-treaters look directly at the viewer.
- In "SB-129," when Squidward ends up in Nowhere, he looks directly at the camera and says worriedly, "I've gotta get out of here!"
- In "The Paper," when SpongeBob plays "Mary Had A Little Lamb" on his piece of paper, sheet music appears in the background.
- In "Dying for Pie," SpongeBob says "hello" to Mr. Krabs in Squidward's flashback bubble and he runs off crying when he sees SpongeBob is still alive.
- In "Prehibernation Week," SpongeBob reacts to every time the extreme music of Pantera plays.
- In "Christmas Who?," when Patchy cuts Potty's strings to make him fall, a guy falls down from the ceiling to the ground.
- In "Survival of the Idiots," when Patrick is dizzy and showing "dizzy clouds" of chicken/turkey drumsticks, he points to them and says "Hot Wings!"
- In "Life of Crime," Patrick questions the possibility of having a fire underwater.
- In "No Free Rides," SpongeBob hits the French narrator and the camera with his boatmobile.
- In "Band Geeks," the blast of noise played by the Bikini Bottom Super Band during practice causes the camera to shake.
- In "Club SpongeBob," Squidward exclaims "Why must every eleven minutes of my life be filled with misery?!," referencing the eleven-minute runtime of each episode.
- In "Krab Borg," Squidward tells the customers that robots are going to take over the SpongeBob SquarePants world, and they assume he means the world.
- In "Can You Spare a Dime?," the new narrator (voiced by Dee Bradley Baker) tells the audience that they had to hire a new narrator because the old one was tired of waiting.
- In "Wet Painters," Patrick is seen holding one of the time cards. He even tells SpongeBob to move along because he is all out of them.
- In the Hebrew version of "Chocolate with Nuts," when Patrick says "Let's get naked!" SpongeBob says, "No, I don't think the viewers at home would like that," referring to the viewer of the episode.
- In "Clams," Mr. Krabs breaks the fourth wall by acknowledging the existence of the dramatic music while SpongeBob reels his dollar in (an ostinato in D minor, played in 4/4).
- He then opens a double-door on the ship, which reveals an orchestra playing the same music.
- Later, when he uses them as bait, SpongeBob and Squidward question why the clam would appear then when it would not before.
- The camera pans to Mr. Krabs dressed as a conductor in front of the orchestra, revealing that it is the ominous background music that draws the clam's attention.
- In "Mermaid Man and Barnacle Boy V," after the TV narrator introduces the IJLSA, he quickly adds "A subsidiary of Viacom," which is the company that owns Nickelodeon.
- "Missing Identity":
- When Patrick stops laughing, he says, "Sorry, people," referring to the audience.
- Not Betty says, "You've managed to kill eleven minutes," referring to the length of the episode.
- In "Pranks a Lot," Mr. Krabs talks to and shows the viewers his items of defense against ghosts.
- In "Fear of a Krabby Patty," a transition appears indicating a long period of time with random objects floating by. Old Man Jenkins asks why he is floating.
- In "Krabs vs. Plankton," SpongeBob hums the SpongeBob Closing Theme when strolling towards Mr. Krabs' office.
- In "All That Glitters," SpongeBob tells the viewers "All that glitters, is not gold." This also referenced the episode's title.
- In "Squidtastic Voyage," SpongeBob makes a reference to "SB-129" when he says, "Squidward! You swallowed your clarinet again!" This also breaks the fourth wall.
- In "Born to Be Wild," SpongeBob rides the bubble transition to quickly get into the Krusty Krab and warn Mr. Krabs about the bikers. Mr. Krabs is shocked, wondering where SpongeBob came from.
- In "Friend or Foe," young Mr. Krabs and Plankton say that they can hear Old Man Jenkins' theme song, meaning that they can heard the background music since Old Man Jenkins isn't seen playing an instrument.
- In "Money Talks," the Flying Dutchman looks directly at the camera/audience when saying "Try saying that one three times fast."
- In "Pat No Pay," when Patrick is suffering from Krabby Patty withdrawal, SpongeBob says, he needs a patty, or he'll keep mumbling about it for the next 31/2 minutes. This is referring to the approximate amount of time remaining in that episode (which altogether is four minutes long).
- In "20,000 Patties Under the Sea," the monster looks at the screen saying "Now that looks like dessert to me."
- At the beginning of "The Two Faces of Squidward," Squidward talks directly to viewers.
- In "Slide Whistle Stooges," Squidward hides his naked body from view, as if he knows he is being watched, even though he is at home.
- In "Shuffleboarding," Mermaid Man and Barnacle Boy introduce themselves to the TV audience.
- In "Truth or Square," after Squidward says he's never fallen asleep on duty, Mr. Krabs reminds him to not give him a flashback, right before a flashback begins. Also, later on, Mr. Krabs talks to Plankton through a flashback.
- In "Overbooked," during SpongeBob's phone call with Sandy, Sandy goes over the line and directly tells SpongeBob to just be there.
- In the live reading of "SpongeBob SquarePants vs. The Big One" at Sundance, after Sandy reveals herself, one fish is heard saying, "Oh, yeah. She's a recurring character."
- In "Stuck in the Wringer," after SpongeBob and Patrick melt the glue, that was dried on the wringer, with tears, SpongeBob looks at the screen and talks directly to the viewers, saying "I guess crying does solve your problems after all."
- In "SpongeBob's Last Stand," when Mr. Krabs wants to know when the approval of the Shelly Superhighway was passed, Plankton responds, "Observe in this conveniently timed flashback."
- In "Drive Thru," One of Pearl's friends screamed in Squidward's ear with a megaphone. Squidward holds his ear in pain, looks at the screen and talks directly to the viewers, saying "I'm not faking it, y'know. That really hurt... a lot."
- In "The Way of the Sponge," Fuzzy Acorns asks Sandy who she's talking to after she gets the idea to take Fuzzy Acorns to the Krusty Krab to see SpongeBob in action.
- In "Planet of the Jellyfish," after the Jellien Leader's victims are unthawed from the Krusty Krab freezer, Mr. Krabs asks why they're covered in goo. The French Narrator then proceeds to read an "11 Minutes Later" time card, followed by SpongeBob finishing his story on the Jelliens, thereagain referencing the 11-minute runtime of an average SpongeBob episode.
- In "Fiasco!," when the fish in the movie are about to kiss, the police officers burst through the theater screen, which stops the fish in the movie thus acknowledging that they're in a movie.
- In "It Came from Goo Lagoon," Plankton wipes the goo off the window so the viewer can see what he is reading.
- In "Plankton's Pet," Plankton shouts out, "Holy plot twist!" when Spot brings him a Krabby Patty.
- In "Séance Shméance," Patrick says "This is the part of the story where I run around screaming."
- In "Lost in Bikini Bottom," Squidward is drawing his 'distance between two points' example on the screen. Once he realizes he doesn't understand what he's talking about, he scrambles the drawn lines and throws them into the air, resulting in SpongeBob tasting them and enjoying their strawberry flavor.
- In "Company Picnic," at a certain point, SpongeBob acknowledges the fact that he is in a slow-motion scene.
- In "Pull Up a Barrel," in Mr. Krabs' story, after Captain Scarfish tells Mr. Krabs that he has a cargo full of suntan lotion, and right before Squidward laughs at Mr. Krabs in the present, Captain Scarfish, and Mr. Krabs look at the screen for a split second.
- In "Two Thumbs Down," SpongeBob and Patrick's thumbs launch in the air like fireworks, and form "The End," signaling the end of the episode.
- In "Snail Mail," the airplane SpongeBob and Patrick are flying in stops when it runs out of gas just before it hits the ground and remains suspended midflight. Patrick refuels the gas tank, and the plane continues and smashes into the ground.
- In "Salsa Imbecilicus," Karen plays a laugh track all the times when Plankton gets humiliated.
- In "Mutiny on the Krusty," when Mr. Krabs is fighting the Sea Monster, the customers dance to the "Jungle Baby" track.
- In "Whirly Brains," at the end of the episode, Squidward tells the viewers the Martians are coming and that they're next.
- In "Mimic Madness," SpongeBob imitates the French Narrator.
- In "The Incredible Shrinking Sponge," when Mr. Krabs thinks of how SpongeBob could be a personal hygienist, a sign appears in his thought bubble. He then grabs it and blows the bubble away from the screen.
- In "The Getaway," the police officers tell the audience at the end of the episode to drive safely and always wear your seat belt.
- In "Patrick's Coupon," Nancy Suzy Fish makes a reference to SpongeBob SquarePants being a kids cartoon when she says "Looks like some sort of kids cartoon."
- In "Feral Friends," Sandy communicates to the French Narrator.
- In "No Pictures Please," Squidward opens and looks out of a flower in the sky, probably being aware that the sky is just a backdrop put up to mask out the water reflection.
- In "Stuck on the Roof," Fred acknowledges that it is impossible to have rain underwater, as a thunderstorm is taking place at the time.
- In "Teacher's Pests," when Mrs. Puff hits Plankton with the tree, he points at stars over his head and says: "Beautiful stars!".
- In "Squid Noir," Squidward asks SpongeBob to stop interrupting his narration for a scene.
- If SpongeBob wears all the aviator customisations, he will state it's cold, and comments that the television screen needs to be heated, breaking the fourth wall.
- Once in Snap Happy!, when SpongeBob wishes that he could continue to take pictures by wishing that this adventure was a game.
- Once in Tour Trouble!, when SpongeBob says that being in the Science Room is like being in a TV.
- Once in Money Krabbing!, (in the commentary) when he mentions that he should have a TV show, but then thinks that that would bot be a good idea. He then asks, "Who would watch a show called, 'SpongeBob SquarePants?'"
- The fourth wall is broken when fourth wall when Plankton politely asks the artist to put the elevator in the correct location with a paintbrush visible.
- If one clicks on the Operation Krabby Patty poster inside WSEA TV, SpongeBob breaks the fourth wall by saying, "Ooooh, Operation Krabby Patty, that was my very first game. Good times, good times.
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- Patrick is once again shown not to be very clever as he tells SpongeBob he is on TV, thus breaking the play's fourth wall as he is not supposed to know that SpongeBob is watching and he runs away from SpongeBob even though he should know he works at the Snail-Po Headquarters and is not the thief (even saying that he only thinks he works there).
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- In "Juice Man," SpongeBob breaks the fourth wall when he winks at the viewer.
- In "Plankton's Color Nullifier," SpongeBob breaks the fourth wall by calling Squidward a colorful character.
Amusement parks rides
- In "Jimmy Neutron's Nicktoon Blast," SpongeBob breaks the fourth wall during the Bikini Bottom scene. While being flung around through the town, he calls out to the fish, saying "Hello secondary characters!"
- SpongeBob says "We'll be in Shell City in one more verse," referring to the song "Now That We're Men" being sung throughout the whole time they travel through the trench. Patrick also references the song under the heat lamp by weakly singing "You mean we're not gonna get the crown, save the town and Mr. Krabs?"
- The seat of SpongeBob's pants folds open, revealing his butt. He then hides it from the audience in slight embarrassment.
- A fish breaks the fourth wall by saying, "All secondary characters come with me," just as SpongeBob and his friends are about to continue their journey on the surface of the ocean.
- During the rap battle between the seagulls and Bubbles, Painty the Pirate says "You're making the movie too long."
- When Sandy is ranting about the page that says the end (which one of Burger Beard's seagulls dropped in the sea), she looks directly at the screen, indicating she was talking to the audience, the screen including the audience in the conversation.
- In the credits, Pearl complains, "This dance is so last year!" it may be a reference to the fact that the movie originally would be out in 2014, the year before it was actually released.
- In the credits, Squidward hears the "Squeeze Me" song by N.E.R.D and says this song needs interpretive dancing, and starts dancing to it.