Squidward's accidental statue is a statue that Squidward does not know that he makes at the end of the episode "Artist Unknown."
A human male is posing nude, except for a seashell. It looks even more realistic than SpongeBob's statue.
Role in episode
The statue is created when Squidward is going on a rampage and breaks multiple objects in the art room altogether, as he is angry that SpongeBob forgets how to make good art and follows Squidward's rules in art, which results in a marble statue being shattered instead of sculpted. As he goes out, he gives his beret to the Janitor and says he created the statue. Monty P. Moneybags tells the janitor that he is "the greatest artist who ever lived."
The statue is identical to Michelangelo's Statue of David, except it has a seashell on it (for censorship).