There it is the big question. I mean the only females he's close to is Mrs. Puff and Sandy. And he would rather get a little to friendly with Patrick and Squidward.
It isn't a show like family guy where it wouldn't be surprising if someone was gay.
I think the creator actually came out and said Stewie was homosexual, no surprise there, though...
And Spongebob is not 'gay', there are many different reasons to that, all already provided. Any 'suggestive' evidence that he's homosexual is to make it funny for kids, besides, there've been plenty of episodes where he's tried to become better friends(or trying to regain his friendship) with Sandy and has said plenty of things that makes it seem(if you pay attention) that he likes her, since many people seem to think he wants to be with Squid or Pat. If all those 'suggestions' towards those two count, then all of the 'suggestions' towards Sandy count as well, which beat Squid or Pat by a long shot. I watch Spongebob, it's funny, anyone who thinks people who watch Spongebob is dumb, I'd love to see the full list of what you watch =) Then I will deem whether they have the right to make fun of me.
BESIDES...it's a kids show? And Spongebob did get married to someone(I really don't know who I think it was the meatloaf) in one of the Mermaidman&Barnacleboy episodes...