This episode starts at the Krusty Krab. Mr. Krabs is in his office stitching a cushion of money when he smells something weird. The scent is from the cash register, and Mr. Krabs panics because the smell of money is equal $49.08, meaning that one penny was lost. He starts crying, but SpongeBob appears and reassures him that losing one penny is not that big of a deal. Mr. Krabs then goes into a long speech that money goes towards various needs (keeping SpongeBob's pants square, keeping Squidward "in frilly soap," and paying for the restaurant's renovations). He then spots Mrs. Puff eating at the Krusty Krab, and instantly falls in love with her. When SpongeBob calls her a Mrs but claims she isn't married, Mr. Krabs asks what happened to Mr. Puff.
The screen changes to a live-action scene of a lamp-shade made from a dead puffer fish being turned on, hinting that Mr. Puff was turned into a lamp. SpongeBob says that Mrs. Puff doesn't like to talk about it, and offers to introduce Mr. Krabs to her. Despite Mr. Krabs pleas that he is too old for love, SpongeBob brings him over to Mrs. Puff's table. However, Mr. Krabs becomes extremely nervous and his attempts to introduce himself result in him talking in unintelligible speech as well as making strange body movements. SpongeBob steps in and tells Mrs. Puff that Mr. Krabs is trying to ask her out on a date. Surprisingly, she accepts, saying "You have a way with words, Mr. Krabs."
That night, Mr. Krabs takes Mrs. Puff to the Fancy! restaurant and spoils her with foot rubs in between courses, caricatures, imported music (a live-action scuba diver playing a piano), and transportation in a limousine. Mr. Krabs then receives a bill and is outraged that he is being charged $100. The waiter apologizes and hands out the proper bill, and upon learning that he is actually being charged $100,000, a horrified Mr. Krabs screams so loud it causes the glass bottle that the restaurant is contained in to explode.
Back at home, Mr. Krabs starts sobbing hysterically, and SpongeBob questions him on how he could spend such a ridiculous amount of money in one night. Mr. Krabs says that he couldn't help himself and starts to worry as he has another date the next day. He then gets an idea: he gives SpongeBob his wallet and tells him to come along on the date and don't let him spend any money. However, this does not go as planned.
The next day comes, and Mr. Krabs decides the cheapest way to not spend money is to take Mrs. Puff to the park. But after arriving at Mrs. Puff's House, Mr. Krabs forces SpongeBob to buy Mrs. Puff some flowers and a box of chocolates, as well as a long series of increasingly unnecessary things such as a sunhat, a fur coat, a pair of shoes, jewelry, etc. However, each time SpongeBob buys something, Mr. Krabs immediately scolds him for breaking their agreement. Eventually, a tired and fed up SpongeBob criticizes Mr. Krabs for constantly making him buy stuff and then being scolded for it. Mr. Krabs then starts to cry and tells spongebob that he does not want to lose Mrs. Puff, with the latter sitting upon a mountain of expensive gifts wondering if they are going to the park soon.
Feeling bad, SpongeBob leaves and comes back shortly after with a washing machine that Mr. Krabs supposedly wanted. But Mr. Krabs again berates SpongeBob for spending his money, and after he makes a snide comment and wonders whether Mrs. Puff will need a dryer as well, SpongeBob finally snaps and mouths off Mr. Krabs before angrily leaving. A shocked Mrs. Puff walks up to an equally shocked Mr. Krabs and calmly tells him that she does not feel comfortable accepting all of the gifts and says that she would rather go Dutch. She then hands Mr. Krabs some money, kisses him, and the episode ends as his eyes form into a heart-shape.
I can turn into a skyscraper!
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SpongeBob has cursed in front of Mr. Krabs before, in "Sailor Mouth." However, since no sound effects (such as dolphin chirps) were heard during his cursing this time, it may have been a different vocabulary.
This marks the first and only time Mr. Krabs fell in love with Mrs. Puff and fell in love with something/someone besides money.
In "Summer Job," Mrs. Puff asks Mr. Krabs, "Are you saying we should go on a date?" It is a likely reference to this episode and may indicate that Mr. Krabs and Mrs. Puff broke up at some point.
However, in "Whirly Brains," they are revealed to have been secretly dating for the past 16 years.
SpongeBob talking gibberish to Mr. Krabs was meant to be swearing. This may imply that this episode takes place after "Sailor Mouth."
In European Spanish, SpongeBob says the same curse as the original, although in the Latin American Spanish version, it is babbling and every sentence ends in-ufala. At the end, he shouts: "In the wallet of Mr. Krabs!"
Despite this episode dealing with romance, it aired after Valentine's Day 2002.
This is the second time where SpongeBob's speech is gibberish due to him swearing. The first time was "Rock Bottom," while he also did this again in Employee of the Month.
After Mrs. Puff was looking up SpongeBob's language and sets the dictionary down, when she gets up, the dictionary instantly moves to the pillow.
In the Croatian dub, the episode name is "Zaljubljeni Klještić" translating to "Krabs in Love."
Mr. Krabs meets Mrs. Puff in this episode. However, in an older episode, "Life of Crime," he gets a gift from her. It is possible that it just said "from Mrs. Puff" and he never met Mrs. Puff until now.
SpongeBob and Krabs making the dotted shapes with their hands may be a reference to a scene from Pulp Fiction, in which the character Mia Wallace makes a square with her fingers to tell Vincent Vega to "not be a square."
When SpongeBob says, "It's all really confusing" Mr. Krabs' nose turns light red.