It is a pink building surrounding by swirling white glove statues. On top of the building is a glove hand operating a movie projector, while below this is the building's name in green letters on a red and yellow circular statue. There is lastly the ticket booth, posters for what movies they are showing, and the glass door entrance.
The interior is an average auditorium that contains red cushion seats, a red curtain, and a glove screen projecting the movie.
Role in episode
After a ride at Glove World! SpongeBob and Patrick decide to go the Glove World Theater to meet Hieronymus Glove. After the performance Patrick destroys Hieronymus by shaking his hand. SpongeBob tries to stop him, but makes it even worse by detaching Hieronymus Glove's head. Then SpongeBob accidentally presses the 'open curtains' button, which makes the audience surprised and tears the stage curtains.
The Glove World officers have caught SpongeBob and send them to Glove World! Jail afterwards.