The book is a brown hardcover novel with golden antique metal decorations and a picture of the Krabby Patty secret formula on it. The scenery of an area can be changed simply by writing it in the book.
The book has an old-style cursive written story with the same outline as the movie it is in.
Role in movie
The book used to belong to a skeleton pirate who lived on Bikini Atoll until Burger Beard took it for the guardian skeleton. With the Magic Book in Burger Beard's hands, he could use it to write any evil plan and make it happen.
He used the book to steal the Krabby Patty secret formula and be the richest food truck proprietor in the world. Burger Beard read the story of the book to the seagulls, who also controlled the events in Bikini Bottom.
When SpongeBob and the gang go to take the book, it is in a bubble that eventually pops and lands on Burger Beard's grill, which is on fire. Because of this, the Magic Book burns down and is no longer usable, until a blank page of the book helps SpongeBob and his friends return to Bikini Bottom.
In the original trailer for The SpongeBob Movie: Sponge Out of Water, Burger-Beard explains that the Magic Book's powers can only be activated by having the Krabby Patty formula. However, that idea was scrapped. Now things can come true by re-writing the story even without the formula.