Mermaid Man & Barnacle Boy is a comic book that first appears in the episode "Ditchin'."
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.
Role in series
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.
SpongeBob and Squidward are looking at the CCTV footage to find out where the Krabby Patty secret formula has gone and one part of the footage shows Bubble Bass reading a Mermaid Man & Barnacle Boy comic with an advertisement for the invisible helmet Plankton is wearing a bit earlier in the episode.