
A square yellow sponge named SpongeBob SquarePants lives in a pineapple with his pet snail, Gary, in the city of Bikini Bottom on the floor of the Pacific Ocean. He works as a fry cook at the Krusty Krab. During his time off, SpongeBob has a knack for attracting trouble with his starfish best friend, Patrick. Arrogant octopus Squidward Tentacles, SpongeBob's neighbor, dislikes SpongeBob because of his childlike behavior.

Mr. Krabs opens a dinner theater at the Krusty Krab; SpongeBob takes his friends to Texas to see Sandy in a squirrel rodeo.

Mr. Krabs manufactures Krabby Patties on an industrial scale, but it drives a wedge between SpongeBob and Patrick.

To get closer to the secret formula, Plankton swaps bodies with Squidward and must learn to adapt to his new lanky form; Sandy teaches SpongeBob cowboy skills while they pan for bubbles, unaware that Krabs trails them in the hunt.

SpongeBob and Patrick have a spirited Halloween night at the Chum Bucket; Gary's favorite ball falls into monster-filled trench.