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It is a solid black glove with gold imprint designs around various parts of the glove. There are three red jewels imprinted on one section of the glove, close to where the fingers belong.
"Mermaid Man and Barnacle Boy III"
I can turn into a skyscraper!
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It belongs to Mermaid Man and Barnacle Boy. Man Ray's Power Glove is locked in the Locker of Memories. It was once owned by Man Ray but after freezing him in tartar sauce, Mermaid Man and Barnacle Boy take it. However, after SpongeBob and Patrick unfreeze him in "Mermaid Man and Barnacle Boy III," Man Ray steals it back.
The name of it is also a reference to the Power Glove, which was a commercial failure.