Mermaid Man and Barnacle Boy are trying to stop Man Ray with their tub of tartar sauce, but Patrick has eaten all of it. Mr. Krabs then flies in and spills tartar sauce all over Man Ray, thus saving the day. However, Mr. Krabs then bills Mermaid Man and Barnacle Boy for an extremely large amount of money, forcing the two heroes to work at the Krusty Krab. Mermaid Man then admits that Man Ray isn't all that evil (in comparison to Mr. Krabs).
This is one of very few shorts without SpongeBob appearing at all.