The term "breaking the fourth wall" mainly means that the characters of a series acknowledge that they are in a cartoon.
- In "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.
- In "No Free Rides," SpongeBob ran over the French Narrator at the beginning of the episode.
- In "Prehibernation Week," SpongeBob reacts to every time the extreme music of Panthera plays. [Debatable]
- In "Club SpongeBob," Squidward exclaims "Why must every eleven minutes of my life be filled with misery?!" Eleven minutes happens to be the length of the episode. [Debatable]
- "Missing Identity":
- When Patrick stops laughing, he says, "Sorry, people," probably referring to the audience and/or the episode's crew members.
- The cafe lady says, "You've managed to kill eleven minutes," referring to the length of the episode. [Debatable]
- In "Wet Painters", Patrick was holding one of the time cards. He even tells SpongeBob to move along because he's "out of time cards".
- In "Krusty Krab Training Video," the Narrator talks directly to SpongeBob and the viewer for most of the episode. Squidward and Patrick also seem to notice the Narrator.
- In "Pranks a Lot," Mr. Krabs talks to and shows the viewers his items of defense against ghosts.
- In "All That Glitters", SpongeBob tells the viewers "All that glitters, is not gold". This also referenced the episode's title.
- In "Krabs vs. Plankton," SpongeBob hums the end credits theme of the series when entering Mr. Krabs' office. [Debatable]
- 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 "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). [Debatable]
- 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 "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".
- 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.
- As shown in the second trailer, 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.