The Sea Needle is the tallest building in Bikini Bottom. This may be a parody of the Space Needle in Seattle, Washington as it is almost the same shape as the real building. There is only a few times it is mentioned like in the episode: Pre-Hibernation Week. Sandy and SpongeBob are at the top and have a boxing match at the top until SpongeBob falls off. The Sea Needle was also seen in the video game "Battle for Bikini Bottom" where you have to pay the clam 2400 shiny objects to gain acess to The Sea Needle and there is 2 missons you have to do.
The Sea Needle is very tall, and it is very sharp at the top. Compared to other buildings which look small while looking down, the Sea Needle is capable of being the tallest building in Bikini Bottom. There is a small sign pointing to it. In the middle of it is a yellow ring and it is standing on a metal platform. The Sea Needle is possibly supposed to resemble the Space Needle in Seattle. At first you do not know where Sandy and SpongeBob are, but then the TV zooms out, and you see them on top of a giant needle. This seems impossible from our prespective, but close up, the top must be a few feet wide at least.