Penny is a penny (Obviously), and one of SpongeBob's three new friends in the episode I Had an Accident. When Sandy and Patrick were getting creamed by a Gorilla, Chip, Penny, and Used Napkin together convinced SpongeBob to step outdoors to save his friends. Chip, Penny, and Used Napkin are never seen after the episode I Had an Accident. It was stated by Patrick that Penny had a good singing voice. In the episode "Imitation Krabs", a penny (possibly Penny) gasps, therefore Penny may be able to speak.
Penny is an average looking U.S. Penny, except with an old fish's face on it. It is a copper/bronze color and it is very small, just like an average penny.
 Imitation Krabs
The penny appeared in Imitation Krabs as the penny that made Plankton's robot self-destruct.
 Penny Foolish
The penny also appears in Penny Foolish when SpongeBob drops the penny.
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