 In addition to the regular cast members , episodes feature guest voices from many ranges of professions , including actors , musicians , and artists . For instance , in the episode " Ghoul Fools " , American actor and comedian Chris Elliott guest starred in the episode as Lord Poltergeist , ghost pirate who runs a " haunted house boat . " Ernest Borgnine and Tim Conway returned in the episode " Mermaid Man Begins " , reprising their roles as SpongeBob and Patrick 's favorite superheroes , Mermaid Man and Barnacle Boy , respectively . They reappeared in " Super Evil Aquatic Villain Team Up is Go ! " , voicing their respective roles . In " Pet Sitter Pat " , Marion Ross voiced her recurring role as Grandma SquarePants , SpongeBob 's grandmother . In " The Way of the Sponge " , comedian Rich Fulcher guest starred as Fuzzy Acorns , Sandy 's karate instructor . John Goodman guest starred in the special episode " It 's a SpongeBob Christmas ! " as Santa Claus . In " Hello Bikini Bottom " , Andy Samberg voiced the character of Colonel Carper , a concert manager who wants to become SpongeBob and Squidward 's band manager . Samberg said " I 've been a SpongeBob fan for years , so I was honored to be asked . It 's one of the few shows ever that 's just as funny for kids as it is for adults . " 
