Mr. Tentacles is Squidward's father and Mrs. Tentacles' husband. Although he has not appeared on screen, he was mentioned in "Krab Borg" at the Krusty Krab when Squidward told SpongeBob SquarePants that his father loved him very much. The use of past tense has led to fan speculation that Mr. Tentacles is deceased. However he made a live appearance in the book "Hooray for Dads!", indicating he's alive. Squidward most likely either used the past tense to refer that his father loved him very much during his childhood, not that he is deceased or the episode actually took place after the book. Mr. Tentacles was shown to have a similar personality to his son. It is possible he lives in Tentacle Acres, and may be divorced from Mrs. Tentacles as she does not live in Tentacle Acres.