This romantic episode starts at the Krusty Krab, Mr. Krabs smells something weird. He goes to the cash register, where the smell is coming from. It's the smell of money. However, it doesn't smell like it usually does. Mr. Krabs can smell that the money is equal to $49.08, which means that 1 penny was lost. He goes crazy, while SpongeBob reassures him that 1 penny isn't that much. Mr. Krabs, while giving a speech on his love of money, sees Mrs. Puff eating at Krusty Krab, and instantly falls in love with her. He wonders what happened to Mr. Puff, and then the audience is shown his horrible fate (he was turned into a lamp). Mr. Krabs then speaks gibberish and SpongeBob tries to translate what he was saying.
That night when Mr. Krabs goes on a date with her to the Fancy! Restaurant with imported music, but ends up spending a whopping $100,000.00 in one night. The next time Mr. Krabs goes on a date with her, he leaves SpongeBob in charge of his wallet. However when he goes to Mrs. Puff's House, he forces SpongeBob to buy a long series of increasingly unnecessary things for her. Mr. Krabs is still getting mad at him for spending his money. Eventually, SpongeBob becomes fed up and after Mr. Krabs makes a snide comment about him, mouths off to Mr. Krabs and leaves. In the end, Mrs. Puff says she doesn't feel comfortable accepting all of the gifts and says she'd rather go Dutch, gives Mr. Krabs some money, and kisses him, causing his eyes to form into a heart shape.
In this episode, it was revealed that Mrs. Puff's husband was turned into a lamp. In The SpongeBob SquarePants Movie, there was a puffer fish light and it's possible that Mr. Puff is currently at Shell City.
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.
In the European Spanish version, 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!".
The episode itself aired after Valentine's Day 2002.
When SpongeBob tells Mr. Krabs that he needs a giant rusty anchor for his date, Mr. Krabs says he dosen't have it when his own house is a giant rusty anchor. But SpongeBob would probably get fired for it or even arrested because of theft.
This is the second time where Spongebob's speech is gibberish due to him swearing the first time was "Rock Bottom" he also did this again in Employee of The Month (PC game).
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.
Mr. Krabs meets Mrs. Puff in this episode. However, in an older episode, Life of Crime, he gets a gift from her. It's possible that it just said "from Mrs. Puff" and he never met Mrs. Puff until now, yet not comfirmed.
Spongebob and Krabs making the dotted shapes with their hands may be a reference to a scene from Pulp Fiction.
When SpongeBob says "It's all really confusing...", Mr. Krabs's nose looked like the color of his shell.