Continuity mistake: At the beginning of "Mermaid Man and Barnacle Boy", when SpongeBob and Patrick are watching TV viewing Mermaid Man and Barnacle Boy show, you can see that these heroes have 5 fingers on their hands, as the real human beings. However, when SpongeBob and Patrick meet these heroes, as in the rest of the show, you can see that now, the heroes, have 4 fingers on their hands, as cartoon characters usually have.
Continuity mistake: In the episode "Pickles", there is a large fish named Bubble Bass. Although his name is Bubble Bass, the captions say his name is Bubble Bath. It is clear that Spongebob is saying "Bass" not "Bath", and his name is given as Bubble Bass in SpongeBob's Diner Dash.