Mermaid Man and Barnacle Boy Action Theme is composed by Michael Bolger, Nicolas Carr and Pat Irwin. It replaced The Lineman by Sam Spence as Mermaid Man and Barnacle Boy's theme.
- 135a. "Back to the Past" - SpongeBob sees Mermaid Man, Barnacle Boy; young Mermaid Man, Barnacle Boy introduced; "Mermaid Man and Barnacle Boy are always here to help the elderly."; Keep your tongue out of our tartar sauce!"; empty tartar sauce bucket; Man Ray arrested.
- 135b. "The Bad Guy Club for Villains" - Title card; "Griping guppies, Mermaid Man!"; IJLSA introduced; "The Sinister Slug's slime has you stationary and stiff."; end credits.
- 163a. "Mermaid Man Begins" - Title card; SpongeBob, Patrick going over checklist; bank robbery; Barnacle Boy defeats Man Ray; Ernie and Tim become Mermaid Man and Barnacle Boy.
- 176a. "Super Evil Aquatic Villain Team Up is Go!" - "Yes! Mermaid Man and Barnacle Boy will be here in no time!"; Man Ray is arrested.
- 180a. "Patrick-Man!" - Man Ray in display case.
- 195a. "SpongeBob LongPants" - Everyone going to the Mermaid Man movie.
- 205b. "Mermaid Pants" - Title card; SpongeBob, Patrick, Krabs, and Squidward fighting; Bank guard beats up Krabs and Squidward.
- 219a. "Man Ray Returns" - SpongeBob reading Mermaid Man and Barnacle Boy's magazine; SpongeBob and Patrick looking through Squidward's stuff; SpongeBob and Patrick putting Squidward's things back together with saliva.
- . "Time Machine" - "Will they get it right?"
- . "And Krabs Saves the Day" - Young Mermaid Man and Barnacle Boy chasing Man Ray.