Mermaid Man and Barnacle Boy decide to go on vacation, but unfortunately they don't have anyone to look after the Merma-lair, so they ask SpongeBob and Patrick to look after it. However, they accidentally release Man Ray from a prison made of frozen tartar sauce.

SpongeBob tells jokes in a talent show at the Krusty Krab, but ends up saying jokes about squirrels, which makes Sandy mad.