Mermaid Man and Barnacle Boy Action Theme is composed by Michael Bolger, Nicolas Carr, Pat Irwin. It replaced The Lineman by Sam Spence as Mermaid Man and Barnacle Boy's theme.
- Back to the Past - SpongeBob sees Mermaid Man, Barnacle Boy; young Mermaid Man, Barnacle Boy introduced; "Mermaid Man, Barnacle Boy are always here to help the elderly."; Keep your tongue out of our tartar sauce!"; empty tartar sauce bucket; Man Ray arrested.
- The Bad Guy Club for Villains - title card; "Griping guppies, Mermaid Man!"; IJLSA introduced; "The Sinister Slug's slime has you stationary, stiff."; end credits.
- Mermaid Man Begins - title card; SpongeBob, Patrick going over checklist; bank robbery; Barnacle Boy defeats Man Ray; Ernie, Tim become Mermaid Man, Barnacle Boy.
- Super Evil Aquatic Villain Team Up is Go! - "Yes! Mermaid Man, Barnacle Boy will be here in no time!"; Man Ray is arrested.
- Patrick-Man! - Man Ray in display case.