Man Ray is a fiery and short-tempered villain who wants to rule the entire planet. In fact, he even states the “helmet” to be his de-facto head the second time he removes it, of course in the process of trying to kill Patrick and SpongeBob this time.
He doesn't have a head under his “helmet”, as seen when he removes it in his debut appearance. He also has gloves, boots, and a speedo which all have a blue color. Man Ray is a manta ray/human hybrid who wears a blue helmet shaped like the head of a manta ray and a red suit.