Having played most of the handheld Spongebob games, I'd have to say this one is easily the best looking one yet. While the others have done a good job at representing the look of the show, none have come as close as this one does. The biggest difference is the size of the characters has been increased, allowing for more detail and much better animation. Fans of the show will also love how everything in the game mirrors the show, especially the integration of photographs into the animated environment, such as the hand that pops on screen and drops Spongebob into each level.
As far as the sound goes, I was really disappointed to see that once again, the Spongebob theme song has been replaced with something that kind of sounds like the real thing, but isn't. This isn't something that ruins the game, but it's a minor distraction. The in game music is good, but only in the context of the game, which means it may annoy those around you not playing the game. One of the real audio treats is the inclusion of digitized speech samples from the show.