Hats is a hat shop first seen in the episode: My Pretty Seahorse. SpongeBob and Mystery go here to buy hats. Patrick tries to go inside at the end of the episode, but the wooden plank on his forehead blocks him from entering.
Hats is shaped like a pink sphere and has a large sign that reads its name. The window is large and circular. The interior is revealed in Have You Seen This Snail?, and it contains many hats.