Pearl Krabs

Pearl Krabs is an anthropomorphic sperm whale. She is a supporting character of the TV series of the same name. She appears in The Simpsons vs. SpongeBob SquarePants as the first casualty of the war. She is voiced by Lori Allen.

Biography
Pearl is one of the members of the Bikini Bottom side in the war. She became the first casualty of the war, however, when she forgot to grab a water helmet (which would've been used to block air) when flying above the surface.

She, however, came back to life, along with every other casualty, after SpongeBob SquarePants and Bart Simpson went back in time to erase the war from existence.