The Reef is a movie theatre in Bikini Bottom. It appeared in episodes Wigstruck, Something Smells, Gone, F.U.N., Pre-Hibernation Week and Hocus Pocus. It was destroyed by SpongeBob's bad smell in Something Smells.
It looks like a normal theatre inside. It also has popcorn and candy shop inside as seen on Something Smells.
 Employees and customers
All in Wigstruck:
- SpongeBob: Something Smells, F.U.N., Gone, Wigstruck
- Sandy Cheeks: Wigstruck
- Patrick Star: Something Smells
- Plankton: F.U.N.
- Mr. Krabs: F.U.N.
- Bubble Bass: F.U.N.
- Fred: Something Smells
- In Gone, a movie about boats was showing.
- In Wigstruck, a movie about a lady wearing a wig was showing.