New Sponge is a TV Spot that only appears in the episode "Model Sponge."
The product shown in the commercial is a kitchen sponge, used by Hans to wipe sinks, showers, and clean up the toilets.
Role in episode
In the TV Spot, SpongeBob plays a role as a kitchen sponge, which is used by Hans to clean a dirty and muddy bathroom. When Hans wants to clean a toilet with SpongeBob, the latter does not want to, and then holds onto the edges of the toilet, forcing Hans to try and push him into the toilet.
After this, SpongeBob retires, saying that the job of cleaning the bathroom is not right for him. In the TV Spot, the Photographer calls SpongeBob the "New Sponge."