Chip is a potato or barnacle chip and one of SpongeBob's three new friends in the episode I Had an Accident. He appears to be SpongeBob's butler in that episode, as he shows Patrick and Sandy to the door at SpongeBob's request. When Sandy and Patrick get creamed by a Gorilla, Chip, Penny, and Used Napkin together convince SpongeBob to step outdoors to save his friends.
Chip is of average size and color. Looking closer you can see that Chip is curvy and has small dots. Also, he is not to be confused with this Chip.
SpongeBob told Chip to take care of Gary, his pet snail, yet Gary took care of him, by eating him, never to be seen again.