Captain Lutefisk is a large, lime green fish. He also has large, fuzzy hair and a goatee. He also wears a brown jacket and brown pants with no shirt.
Captain Lutefisk is first seen walking out his office along with Mrs. Puff and SpongeBob agreeing to sign SpongeBob up for the Derby. Lutefisk then announces all of the competors including giving SpongeBob the nickname "Le Squish." Lutefisk is then only seen calling the action and never appears again once Mrs. Puff starts competing in the Derby herself.
- He may be a reference to Captain Lou Albano.