Mermaid Man & Barnacle Boy is a comic book that appeared in the episode "Ditchin'." It also appears as a prize in the online game, Glove Universe, although this time it called "Comic book."
The book's cover is darkish-red with a light yellow comic book bubble inside it. The title is written in a blue, "3-D" font. On the top left corner is a picture of Mermaid Man's head; on the bottom right corner is a picture of Barnacle Boy's head.
SpongeBob (who has just ditched Boating School) and Patrick go get a couple of Mermaid Man & Barnacle Boy comic books. Fortunately for them, they are able to get their comic books and get them signed by Mermaid Man and Barnacle Boy themselves.