You Wish ('Shanghaied') / Gary Takes A Bath - S2-E11
Continuity mistake: After Squidward comments about how the ship is dirty, he continues to climb up the anchor rope. Once he's out of the shot, the rope immediately changes color.
Mermaid Man and Barnacle Boy III / Squirrel Jokes - S2-E4
Continuity mistake: In "Squirrel Jokes", when Spongebob tells the joke about Squirrel in the second act she's at a table alone, but in the next wider shot there's a chair next to her.
Your Shoe's Untied / Squid's Day Off - S2-E2
Continuity mistake: In Your Shoe's Untied, when Spongebob takes the patty to Squidward, it's just a patty with lettuce, but in one shot, you can see cheese and pickles on it.
Continuity mistake: In the morning when they all wonder where Santa is, and Spongebob keeps singing "Santa's coming tonight", once everybody walks away, Patrick appears right next to Spongebob.
Your Shoe's Untied / Squid's Day Off - S2-E2
Continuity mistake: In Squid's Day Off, when all of the coins go out of the cash register, you see 14 coins drop. When Squidward picks up the coins, there are only 12.
The Bully / Just One Bite - S2-E17
Continuity mistake: In "The Bully" SpongeBob accidentally runs into Flats' dad's car and there is only one seat. Later Flats is shown sitting in the car.
Pre-Hibernation Week / Life of Crime - S2-E13
Continuity mistake: When Spongebob has melted from stress and exhaustion, he is trying to talk and Sandy tells him to "hold that thought", and you can see the bike that they were riding, in the background. When she makes the fly fishing joke, the bike is gone, and there is a small plane. A few shots later the plane is gone as well.
Mermaid Man and Barnacle Boy III / Squirrel Jokes - S2-E4
Continuity mistake: In "Squirrel Jokes", at the beginning of Spongebob's 2nd act when he's at his mirror backstage, a random object appears on the table.
No Free Rides / I'm Your Biggest Fanatic - S2-E10
Continuity mistake: In "No Free Rides", after SpongeBob puts his socks on the boat he goes in the boat and falls asleep, yet when he is being dragged by the boat he has his socks back on.
You Wish ('Shanghaied') / Gary Takes A Bath - S2-E11
Continuity mistake: When Gary goes through the pet door to run away from SpongeBob, when SpongeBob opens the door, there is no other side to the pet door.
The Bully / Just One Bite - S2-E17
Continuity mistake: When Flats moves out of the way we can see his pictures on the blackboard. The camera cuts away from him and back. The pictures are then taking up much more of the board than before (they go over the top of his head).
Big Pink Loser / Bubble Buddy - S2-E3
Continuity mistake: When Patrick in Spongebob clothing is first revealed (when the rock is raised), Patrick has no collar, yet in other shots the shirt has a collar.
Jellyfish Hunters / The Fry Cook Games - S2-E16
Continuity mistake: When Patrick rips up some grass, between shots the grass appears again.
Your Shoe's Untied / Squid's Day Off - S2-E2
Continuity mistake: In "Squid's Day Off" Squidward gets mad at Spongebob for ringing a bell over and over again. It shows the bell in the window to the left. Later, when it shows Squidward throwing the cash register onto the ordering desk, the bell is gone from the window. In the next shot of Spongebob, the bell is back in the window. Then, when Squidward shouts "No." the bell is gone again.
Something Smells / Bossy Boots - S2-E1
Continuity mistake: In Something Smells, when Patrick tells the story about the ugly barnacle to help cheer Spongebob up, the chair that Spongebob sits in disappears in the next few shots.
Mermaid Man and Barnacle Boy III / Squirrel Jokes - S2-E4
Continuity mistake: In Squirrel Jokes, when Spongebob gives Sandy the flowers, the number of the flowers varies from 6 to 8 in different shots.
The Bully / Just One Bite - S2-E17
Continuity mistake: In one bit, Spongebob handcuffs himself to Squidward. When Squidward takes the Krabby Patty, the handcuffs are gone.
Mermaid Man and Barnacle Boy III / Squirrel Jokes - S2-E4
Continuity mistake: During Spongebob's act, he says to the audience, ".I'd like to give a special thanks to my friend Sandy over here" and the spotlight moves from Spongebob to Sandy. A few shots later, when Spongebob is talking to Sandy, the spotlight is suddenly no longer on Sandy. Then when Spongebob yells "Am I right?" to the audience, the spotlight is on him and as he turns to talk to Sandy again, the spotlight is altogether gone; it's not on either one of them.
No Free Rides / I'm Your Biggest Fanatic - S2-E10
Continuity mistake: In "No Free Rides", when Spongebob and Mrs. Puff are fighting in the car, they eventually go over a cliff. We see a view of a police car under them, next to the cliff and a billboard. We also see a shot of the police car facing a hill or two. The car flies out of nowhere onto the police car, from behind a hill, not off the cliff. The landscape in the scene changes in each shot.
Pressure / The Smoking Peanut - S2-E12
Continuity mistake: In The Smoking Peanut, after Spongebob sees Sandy he runs home. When he's trying to open the door if you look to the right the ground is completely flat and has nothing in it. Yet when Patrick comes, while he is saying, "I followed these footprints to this exact spot", there are footprints.