Mr. Krabs makes a soccer campaign to get people to eat at the Krusty Krab more. SpongeBob and Patrick are eager to try out for the soccer team. Team captain Squidward soon discovers that SpongeBob and Patrick have not played soccer before.
Squidward thinks they will not make the tryout. However, SpongeBob and Patrick seem to become good at soccer within minutes. When Squidward tries showing them how to really kick a ball, he ends up getting his tentacles tangled up. SpongeBob then asks "Captain Squidward, don't we need more soccer players for a team?" Squidward replies "Yes," so SpongeBob goes down to Goo Lagoon to get more friends on the soccer team. Soon enough, Larry, Sandy, and Pearl have joined the soccer team.
By the day of the match, 3 other fish have joined in the soccer team. SpongeBob soon becomes scared when he finds out that he and friends are playing against Plankton's soccer team. Soon, the soccer game begins. SpongeBob scores a goal and Patrick shows SpongeBob the neat yellow card he got. SpongeBob tells Patrick that the yellow card is a warning, but Patrick says "No time for explanation." Later, there is a few seconds left in the game and the scores were tied. Suddenly, Sandy was able to steal the ball and pass through the player's legs to SpongeBob. SpongeBob was about to shoot the ball, but he heard Squidward shouting "I'm open!" SpongeBob decides to pass the ball to Squidward. When the ball was in the air, Squidward flipped himself upside-down and aimed all four of his feet at the ball. Squidward's ball kick somehow made the goalie dizzy and he scored, winning the game. Squidward's team cheers and carries him away with happiness.
On the reprint cover, SpongeBob's body frame is removed.