"At last I've hit the Holy Grail of animation gigs," Bowie, 59, said on his Web site.
Bowie has also appeared on the BBC sitcom "Extras," as well as the films "Labyrinth" and "Merry Christmas Mr Lawrence."
The singer said about recording the part for "SpongeBob SquarePants" that, "We, the family, are thrilled." Adding, "Nothing else need happen this year, well, this week anyway," the BBC said.
The cartoon, "SpongeBob SquarePants," has built a strong fan base in children as well as adults since its 1999 debut on Nickelodeon.
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