Mathland, designed by G, is currently used to hold banned penguins for the duration of their ban. Although it is proven to exist, its exact location is unknown. However, most evidence points to underneath the Iceberg. According to rumors, if you drill in precisely the right spot, which is determined by mathematical calculations (thus the name, "Mathland"), a lever will appear. Pull the lever, and the entire Iceberg flips over, revealing Mathland. Banned penguins must do math problems every single day for the duration of the ban, everything from 2+2 to Advanced Calculus.