The Magic Shop is a store that specializes in magic. It appears in the episode "F.U.N." and "You Don't Know Sponge."
The exterior of the store is a red building that has chains on it and on the top has the sign with a deck of cards.
The interior of the shop is revealed in the episode "You Don't Know Sponge." It basically has a bunch of magic items inside of the shop.
Role in series
Plankton dresses up as a Krabby Patty and bought magic glasses from this shop. SpongeBob was unable to recognize him.
"You Don't Know Sponge"
buys a pair of magic glasses for SpongeBob at the Magic Shop, resulting in reconciliation between the pair.