When Bubbles the dolphin takes SpongeBob and his friend for a ride in his mouth to get them safely to the surface, Mr. Krabs thinks they're being eaten, but SpongeBob says, "If he was eating us, he'd be chewing us up." Dolphins can rip off the flesh of animals and swallow them, but all of their teeth are sharp; therefore, they can't chew.
Plankton claims that they don't make clothes in his size. However, at the end of 'Sleepy Time', he's shown in a nightgown. This is a goof in itself as earlier in 'Sleepy Time', Plankton is shown to be naked when he wakes with a start.
When Burger Beard's ship first hits land, the wheels do not appear to be spinning on his ship, since the hubs are completely stationary. During the chase sequence, the hubs are spinning but at irregular speeds - sometimes slowly, sometimes faster.
When the planets collide when Bubbles in in the toilet, Jupiter and Saturn collide and explode a rocky mess everywhere,both planets are also shown with huge cracks in them, this is impossible as both planets are gas giants and so could not have done this.