The magazine is yellow and the title is in a bright red. The cover shows a picture of Man Ray. and on the back shows 2 picture boxes. The magazine likely only contains content about Man Ray.
In "Back to the Past," Barnacle Boy reads it at The Designated Area Where You Are Permitted by Man Ray, Your Ruler, to Obtain Sandwiches Using Man Ray Dollars in the alternate universe of Bikini Bottom known as "Man Rayopolis." He had taken over Squidward's role of being lazy during work hours.
In "Buried in Time," it is seen as an item in the time capsule.
The magazine belongs in both the main universe and a universe where Man Ray rules Bikini Bottom.
In the Man Ray rules Bikini Bottom universe, it is most likely forced reading for the citizens.
In the main universe, it is probably just a magazine made by Man Ray. It is unknown if it is popular, although SpongeBob keeps a copy in his box.
- Barnacle Boy is probably forced by Man Ray to read Man Ray Style, as he looked and sounded fairly depressed.