|Location:||Bikini Bottom, Pacific Ocean|
|List of places|
Mattress Discount is a furniture store that sells only mattresses. Its only appearance occurred in the episode "Ghost Host."
The store looks like a typical place that would be found in an industrial estate. It is red and has an image of a mattress on the front, surrounded by tan-yellow "Z"'s. The store also has pictures of its products. There are parking places at the front of the store.
This store, judging by the name, should have discounts for its products. The store allows its customers to test out the mattresses, and even lets them sleep on them. Tom is the only known person to work there, but it is possible that there are other employees. Tom was lying on a bed, sleeping in it, when the Flying Dutchman came up and shouted and screamed at him, in a desperate attempt to regain his abilities to scare people. After a while, the store worker came back, Tom wakes up and screams at the top of his lungs, most likely because Tom heard the screams in his dream, waking up after a nightmare. There was another mattress store bigger than this one in the episode "The Lost Mattress."