It is a small shop wooden building the word "gifts" written in purple text on a yellow sign. It has a couple of blue windows and a brown door. It is located in the middle of the kelp forest.
It has light blue walls and a blue floor. It also has a green carpet, along with a bunch of knickknacks that people who come to the store can buy.
Role in episode
SpongeBob and Patrick find this place while they are trying to find a way back to SpongeBob's parents. While they are there, SpongeBob realizes that the place might be a tourist trap, but he decides to buy useless knickknacks from the store anyway. It is unknown who runs the store, as no employees are seen.