SpongeBob's Sand Tank has two sets of five wheels on both sides of the tank with belts over them. On top of the structure is a window and a shooting device. The entire tank is a sand color with traces of bolts and pieces seen on a real tank.
The sand tank appeared as SpongeBob and Patrick were fighting at the beach. SpongeBob used the tank to protect his base, as well as an offensive maneuver against Patrick.