Smitty Werben Man Jensen is a character who appears in the episode "One Krabs Trash."
Smitty is a skeleton of a dead fish who wears the #1 hat, with two bottles of bubbles on the left and right side of the hat. When Mr. Krabs took his hat, he came to life asking Mr. Krabs to give the hat back.
Mr. Krabs, using a fake ghost, tells SpongeBob that a man named "Smitty Werben Jaegerman Jensen" was #1. He also said that SpongeBob's soda-drinking hat is his and that he has to return it to him immediately, so SpongeBob buries it with this fish apparently forgetting the "Jaeger."
Mr. Krabs tries to get the hat out of Smitty's grave in order to sell it for a large amount of money, possibly $1,000,000. However, Smitty is actually an undead being. He then summons a whole army of undead fish. Mr. Krabs says that they would take turns feasting on his insides, then eat his brain and leave his body for the buzzards. Smitty, however, thinks that concept to be gross and just wants the hat back and gives Mr. Krabs two options: give the hat back or suffer an attack from the army of the living dead. The skeletons attack Mr. Krabs, who defeats them all with a makeshift sword out of a swordfish's skull. Smitty is eventually killed by Mr. Krabs (even though he is already dead). Mr. Krabs then tries to sell it to four people for $1,000,000. The hat, however, lost its value and nobody would buy it. They laugh at it being worth $1,000,000.
"Hey man, that's my hat! Give it back!"
"I guess I'm gonna have to take it from you..."
"Only the army of the living dead!"
"That's disgusting! We just want the hat back!"
This character was the first portrayal of death in the show.
When Mr. Krabs is standing in front of Smitty's grave it says "Smitty Werben Man Jensen" but, according to the name, Mr. Krabs told SpongeBob it really should be "Smitty Werben Jaeger Man Jensen." It's either the graveyard illustrator forgot the word "Jaeger" or SpongeBob added an extra word in the name.