Matthew the barber was Luigi 's barber in the episode "My New Haircut ". Matthew is REALLY bad at cutting hair as shown by the pictures at his barber shop. He prefers to be called "Matt".But his real name was Squidward.
Matthew basically looks just like Squidward with a mustache and some funky looking hair.
Matthew is basically an annoying and weird barber. What else is there to say?
- Matthew looks like Squidward with hair and a moustache.