He is a glowing green pirate ghost who haunts Bikini Bottom. He is the devil of the sea, which makes him enemies with King Neptune. There was no funeral for him when he died, and his body was used as a window display. Now he haunts the Seven Seas because he was never put to rest. He expresses a dislike for the tradition in which others dress up as him for Halloween and claims that it "turns the Flying Dutchman name into a laughing stock".
The Flying Dutchman has a green glow around him, yellow eyes with black irises, a scraggly beard, a pirate hat with a chunk taken out; a handbag marked "Souls", a droopy nose, a coat, little pigtails, and a ghostly tail, and also speaks with a Scottish Pirate accent. He has a sister named Sally Dutchman.
During all of his appearances, the Flying Dutchman proves to be anything but a "friendly ghost". Though his role in the series is to be the devil of the sea, varies constantly from a sea demon to a restless soul or even as a psychopompic judge to the dead, the Flying Dutchman has been consistently shown to be gruff, malicious and even downright sadistic, scaring people and stealing their souls out simply for fun, and in his first full appearance, he attempted to steal the souls of everyone in the Krusty Krab, simply because SpongeBob's ridiculous costume as the "Flying Dutchman" was the ultimate insult to his image, thus showing that he's extremely prideful.
Despite his antisocial behavior and malevolence, the Flying Dutchman isn't pure evil or without companionship.
He has a number of ghost friends and has the capable to bond with other people in case they have the same interests or objectives (mostly SpongeBob). He is also a notorious womanizer, with not even mortal women being free from his teasers (though the former episode implies that he's divorced). While the Flying Dutchman takes strong delight in scaring people, he doesn't live exclusively to haunt mortals, having sometimes tormented them only out of boredom (scaring SpongeBob for months to wait for his ship to be fully repaired), or otherwise because someone provoked him. Although, he is no saint, the Flying Dutchman has a strong sense of justice and has been known to award people for good deeds done towards him  or to punish wicked souls (taking his role as a Psychopomp very seriously), and has been known to keep promises as seen in "Shanghaied", when he grants three wishes to SpongeBob and gang in exchange for his sock.
Powers and Abilities
The Flying Dutchman is shown to be one of the most powerful supernatural being in the ocean, rivaling King Neptune. Though The Flying Dutchman skills vary from episode to episode, he has been consistently capable to levitate, and teleport in a cloud of smoke preceded by a storm. In his first appearance, he is show to be capable of stealing souls and fire-breathing through his nose. He has also shown to be capable of opening dimensional portals to banish his enemies. He has shown to be also capable of manipulating matter (even turning SpongeBob and Patrick into ghosts and making objects appear out of thin air) and grant wishes.
However, of all his incarnations, his most powerful appearance was in Ghost Host, where he was able to shape shift into numerous horrific forms and warped reality effortlessly. The only limitation to his powers regards his ghost tail. Despite being a champion in looping for centuries, he as long forgotten how to tie his shoes and it's later shown that he can't eat without his "dining sock".
The Flying Dutchman makes appearances in nearly all SpongeBob video games. His first appearance was in the very first SpongeBob video game, "Legend of the Lost Spatula" as the final boss. He also appears as a boss in "SuperSponge" and as an enemy in "SpongeBob SquarePants: Operation Krabby Patty". He appears in "The Yellow Avenger", he is in Rock Bottom and gives SpongeBob a mission to find his 3 keys for him.
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‘‘[in his sleep] I'm the Flying Dutchman...I'm the Flying Dutchman.
I haven't worn shoes for over 5000 years! But sometimes, I like to wear this sock over me ghostly tail.
We have so much in common. You like teddy bears, I like teddy bears. You like ponies, I like ponies.
Behold, the pretzel knot. The double diamond knot, the square knot, the constrictor ... the gut knot, the pillow knot, the butterfly knot.
Wait there's more. The monkey's chain, the monkey's fist, the monkey! This one here's a loop knot, also known as the poop loop!
You give me back the sock, and I give you, three wishes.
Who dares disturb the Flying Dutchman?!
Insulting a man's ship be worse than insulting his mother.
Who so ever sets foot on the Flying Dutchman's ship uninvited or otherwise shall become members of his ghostly crew forever and, uh, ever.
It'll be grueling, mind numbing and repetitive just like...... daytime television.
Howl with me so that we might set the seven seas ablaze with fear!!!
He is named after the legendary ghost ship, The Flying Dutchman, and seems to resemble the famous pirate Blackbeard (Edward Teach) or the ship's captain and mythological character Davey Jones, although according to the legend of the Flying Dutchman the ships captain is a man by the name of Willem van Der Decken.
The Flying Dutchman actually appeared in its own LEGO set called "The Flying Dutchman", including his ship.
He doesn't like it when his beard is shaved off because of pimples.
It's also said his beard grows in 1,000 years, but it grew back in several months.
In "" he looks through his closet for a shirt and finds one that is sentimental because he says "It was the shirt I was buried in". However, in "Squidward the Unfriendly Ghost", his origin, from the comic book, says he was never buried and his body was used as a window display so technically, it is impossible for the shirt to be the one he was buried in.
The Flying Dutchman says he hasn't worn shoes for 5000 years.