SpongeBob's Squeaky Boots are a pair of black boots that Mr. Krabs bought for Pearl for her birthday. But she disliked them, so Mr. Krabs lent them to SpongeBob by encouraging him that they were to be worn by the greatest fry cook in the world. But SpongeBob wore them constantly, and they squeaked, which annoyed Mr. Krabs. So Mr. Krabs stole them from him and put them into the floor of the Krusty Krab. Then he later ate them because they still made noise in the floor. They appear in the episode "Squeaky Boots" and the online game, Squeaky Boot Blurbs.
They look like ordinary black boots, but they are long. They make a horrendous and annoying squeaking noise.