
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 becomes obsessed when he thinks that SpongeBob has found a penny; SpongeBob tries to memorize the history of boating in one night.

Mr. Krabs turns the Krusty Krab into a hotel; SpongeBob's record of failed boating tests causes Mrs. Puff to lose her job.

SpongeBob and Patrick go back in time to see the young Mermaid Man and Barnacle Boy; SpongeBob and Patrick watch their heroes fight bad guys.

The long-lost episode of "Mermaid Man" is finally showing on TV, but SpongeBob may not make it home in time to watch; Karen gets a computer virus, and it's up to SpongeBob to get it out of her.