The cover is tan with the book's title written in brown. The pictures on the book include a boat sailing on water and a captain's steering wheel on the top-right corner.
Role in episode
SpongeBob takes this book from his library so that he could show Mrs. Puff his vast boating know-how at the Bikini Bottom Museum of Boating in hopes of getting his boating license. It has 7,400 pages and starts with, "In the beginning, Neptune created the sail," and ends with "But such tragedies will be avoided with the flying boat of the future." SpongeBob manages to read the entire book overnight.
The first sentence in the book "In the beginning Neptune created the sail" is similar to the first sentence of the Holy Bible: "In the beginning God made the Heaven and the Earth."