The eagle head is a character who appears in the episode "Squidward in Clarinetland." He is simply a realistic bald eagle head protruding illogically from the ground. He has a yellow beak, a white mane, and a brown neck. His gut is an obvious play on surrealistic dimensions, as it is illogical for him to have a stomach. Inside leads to several other implausibly placed rooms, the first of which is a mirrored room and another room containing Giant Patrick. The first room in his gut is a room with
Eagle head/gallery, Encyclopedia SpongeBobia
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upload.wikimedia.org/wikipedia/en/thumb/3/3b/Spong
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Eagle head, Encyclopedia SpongeBobia
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Eagle head/gallery, Encyclopedia SpongeBobia