Spongebob (Bob/Spongerobert) Doesn't Love Sandy. Never has never will.
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there are some things that point ot him having a wee crush on her, dont ask me what, someone who cares will tell you, but yeah, its not a big thing, or somthing that comes up at all regularaly in the show. Its just a lil boy crush.
BUT it doesnt matter, who cares, there will be no sponge-squirrel copulation.