An ISO file, also known as an ISO image, is an exact copy of a disc's contents, including files, folders, and metadata. In the case of the SpongeBob DVD ISO Archive, each ISO file represents a single DVD, containing all the episodes, special features, and menus from the original release.

For those who legally own the DVDs and wish to digitize their collection (a practice known as "format shifting" which is legal in many jurisdictions), the ISO file serves as a backup. Users typically use software like or HandBrake to convert the ISO into playable video files (like MKV or MP4) for a home media server (such as Plex or Jellyfin).