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The Magician is a character who is mentioned in the episode "F.U.N."
The magician is mentioned when SpongeBob sees Plankton, who is disguised, and mistakes him as a magician. SpongeBob tells Plankton that the magician did a trick, which he could not remember and told SpongeBob and the other audience members, "If you believe in yourself and with a tiny pinch of magic, all of your dreams can come true."