Squidward has made a delicious soufflé, but SpongeBob and Patrick's constant laughing distracts him from enjoying it. Squidward sees that they are having a private conversation with bubbles. They whisper a message into the bubble wand instead of blowing into it, and when the bubble pops, the message can be heard.
Annoyed by this, Squidward makes bubbles of his own using the liquid from his soufflé, and proceeds to insult the two while imitating their voices. Thinking the bubbles are from each other, SpongeBob and Patrick become angry and get into a fight, eventually declaring that they are no longer friends before storming back to their houses. Squidward comes outside and eats his soufflé while laughing, but in doing so, he chokes on the fork he was using and passes out. Patrick witnesses this and saves his life by performing CPR on him (which is basically blowing him up and as the air comes out, the fork can be seen spluttering in between his lips). Squidward thanks him and he becomes Patrick's new friend, inviting him into his house to watch him practice his clarinet composition called "Solitude in E Minor". But despite Patrick claiming to love music, he immediately falls asleep as soon as Squidward plays a single note. Meanwhile, a lonely SpongeBob tries to cheer himself up by drawing faces on three of his fingers and pretending they are his "friends", but this doesn't work. Back outside, Squidward drags the still asleep Patrick out of his house, and in the process he throws his back out. SpongeBob sees this as an opportunity to help him and, despite protests from Squidward, he dives into the latter's back and cracks it back into place. Squidward immediately feels better but makes the mistake of referring to SpongeBob as his "friend" while thanking him, thus making SpongeBob believe that Squidward is his new friend.
They both walk into Squidward's house, where SpongeBob plays a song (badly) for Squidward on his Double Bass (which he thinks is a bassinet) and when Patrick appears in the window and interrupts the song, SpongeBob destroys the instrument in a fit of rage. A furious Squidward kicks him out as a result, and decides to take a bubble bath but is horrified to find Patrick is in the tub. Squidward orders him to leave, but SpongeBob appears through the window and discovers this, causing the two to argue again. This drives Squidward over the edge and he flees his house, hiding in a trash can outside.
Squidward decides to invite Patrick and SpongeBob to a dinner party (without telling either of them that the other is coming) in an effort to repair their friendship. When they arrive, they are still mad at each other. Squidward tries to get them back together by offering them soda, but the situation devolves into a competition to see who can drink the most soda and thus become Squidward's friend. Eventually, Squidward runs out of soda and leaves to get some more, telling the two to stay and "chat". While he is gone, SpongeBob and Patrick, who are both extremely fat from all the soda they drank, still refuse to talk or even look at each other. SpongeBob then hiccups a small bubble that makes a burping sound upon popping, which amuses them both and they become friends again. However, they create so many bubbles from laughing that it causes Squidward's house to explode. Upon arriving back and seeing the destruction, Squidward angrily tells the two to leave and he slams the door (which is somehow still standing) shut. A bubble pops near the door, which then falls over and crushes Squidward, who moans "Ohhh! My back...." as the episode ends.
This episode reveals what the backside of SpongeBob's, Squidward's, and Patrick's houses look like.
When Squidward goes into the bathroom and screams and the scene cuts to Patrick in Squidward's bath, it has become an internet fad called Guess who's in Squidward's bath which has a scary or funny face replacing Patrick's face.
When Squidward uses his keys to unlock the door, there was an explosion. Then Squidward bites his hand and opens the door, already unlocked. The explosion might have broken the lock on the door, though.
When Patrick falls asleep when Squidward plays, "Solitude in E minor," it has an internet fad call Patrick thinks [song, singer or band] is boring where a scene of a song will play and the scene where Patrick is asleep then plays.
SpongeBob said he has been playing a bassinet for years. However, a bassinet is a type of cradle. SpongeBob was actually playing the double bass or a contrabass, though the specific instrument he was playing resembled an instrument called a "viola da gamba," a baroque instrument.
The scene where SpongeBob accidentally spears a picture of Squidward with the bassinet's bow after playing too hard has become an internet fad called SpongeBob attacks his enemy where a funny, or normal face replaces the painting of Squidward.
When Squidward was choking on the fork, it made some people shocked when looking at this.
In Arabic, this episode is called "الجيران المزعجة" which means "Disturbing the Neighbors."
In the Polish dub, the episode's title is "Nieznośni sąsiedzi" meaning "Annoying Neighbors."
In Serbian, this episode's name is "'Najbolji Prijatelji," or "'Best Friends."
In the Croatian dub, the episode name is the same, only that is "Neighbor" instead of "Neighbors."
Some people can get this episode mixed up with the episode "Good Neighbors."
When SpongeBob is playing the "bassinet" (actually a string bass) at Squidward's house, there are only three strings instead of four. However, when SpongeBob smashes the bass, one can see that it now has four strings.
As Patrick and Squidward are walking into Squidward's house, his back window has no glass.
The glass also disappears at the beginning when Squidward walks outside. It is not there when he walks out, but appears when he sits down.
When SpongeBob appears in Squidward's bathroom through his ear window, the window has no glass. In addition, in the next shot, which shows the outside of Squidward's house, SpongeBob is not there, and the ear windows are not even visible.
When SpongeBob and Patrick are stuffed on soda, SpongeBob's holes are missing.
When Squidward returns to his house just as it is destroyed, he has a grocery bag and keys. Afterward, the bag and keys disappear.
If you look closely when SpongeBob is looking at Patrick and Squidward out the window, SpongeBob's eyelashes and holes are missing.
Also, he has five fingers for a shot rather than four.
If you examine SpongeBob's house surrounding this scene, SpongeBob is looking through an open glassless window, but all the windows that could possibly see Squid's house are shut and have glass covering them. Same goes for when he jumps through the open window.
In the soda scene, if you look closely, at one point Patrick's soda fizz stops moving.
In this episode, Gary's shell is smaller than usual.
Even though the party was deemed a "dinner party," there was no actual food served at the party.
It would be almost impossible for Squidward to make bubbles out of the purple soap off his cake, since he held it and blew it with a pointy fork and the bubbles would probably pop before it gets to SpongeBob or Patrick.
SpongeBob rips his clothes off while launching himself to Squidward, but when he reappears he is wearing his clothes again.
When SpongeBob got kicked out of Squidward's house he was far away from the house, but when the scene changes he was right near his house.
Just before SpongeBob says, "Aha! So this is what I see huh, my best friend and my ex-best friend and rubber bath toys," the sailboat flickers blue for about one second.
When SpongeBob was using bubbles to communicate and when Squidward was tricking them with the fake bubbles the lines on SpongeBob's sock disappear sometimes.
When SpongeBob yells at Patrick his bubble wand is thrown to the ground, but when SpongeBob tells Patrick he doesn't want to see him again, it is missing.
The hinge on Patrick's rock disappears between when Patrick is smashed and when Patrick notices that Squidward is choking.
When SpongeBob is playing the string bass, the window is just a hole in the wall, but when Patrick appears, it becomes a glass window with a hinge on the side.
Squidward could have just told SpongeBob and Patrick the truth about who sent them the mean bubble messages to get them to stop bothering him.