Rice Barn is a restaurant that SpongeBob SquarePants goes to in the episode "Two Thumbs Down," whilst the Thumbs Song is playing. He cannot eat there due to his two thumbs being broken and being unable to pick up the chopsticks properly.
The building looks like a huge Chinese food box. The inside is briefly seen and appears to have a some tables when SpongeBob is trying to eat rice with his broken thumbs. This building bears a resemblance to the Wet Noodle from the episode, "SpongeBob You're Fired."