- Eugene H. Krabs
- Pearl Krabs (debut)
- Tina Fran
- Nancy Suzy Fish
- Sheila (debut)
- Abigail Marge
- SpongeBob SquarePants
- Squidward Tentacles
- Gary the Snail (cameo)
On Pearl's birthday, Mr. Krabs attempts to cheaply entertain her party guests. When this doesn't receive a warm reception, he moves on to presenting Pearl with his present. She opens the package, eagerly hoping for a pair of the popular flipper slippers all her friends wear. What she finds instead is a pair of rubber fishing boots, a real bargain for Mr. Krabs but a mortifying gift for her.Left stuck with a two-dollar pair of boots, Mr. Krabs wonders what he can do with them. SpongeBob arrives to ask for his paycheck, and Mr. Krabs decides to play up the value of the boots, telling SpongeBob they are meant only for the world's greatest fry cook. SpongeBob longs to wear such a pair, but Mr. Krabs denies his request until SpongeBob offers up his paycheck in exchange.
SpongeBob takes to the squeaky new boots immediately, much to the annoyance of Squidward. To Mr. Krabs' ears, the boots merely make the sound of money. That night, Mr. Krabs begins to dream about the cash lining his register, but the sounds of squeaking invade his slumber. He wakes to realize it's his window making the sound, but as he goes to close it, he steps into a knothole, breaks his leg literally in two and falls outside. Limping back upstairs, he finally closes the window and returns to sleep, but the window opens once more. Repeated attempts eventually yield success, but he breaks his other leg on the way back to his hammock and becomes entangled in it, just as the window resumes squeaking open and closed.
Trudging to work on bandaged legs, the tired Mr. Krabs looks forward to at least having a successful business day. He arrives to find Squidward leaving for vacation in a huff. Mr. Krabs can't understand what could be wrong when business is booming, but it soon becomes clear as SpongeBob comes squeaking into view. Enthusiastic as ever about wearing the boots of the world's greatest fry cook, SpongeBob demonstrates how he hopes to live up to the title, performing various feats and squeaking all the while. Mr. Krabs grows ever more weak and weary, retreating to his office for peace. The sounds permeate inside, however, and he decides he must get rid of the boots once and for all.
Sneaking into SpongeBob's house under cover of darkness, Mr. Krabs slips off the boots from the sleeping SpongeBob's feet and brings them back to the Krusty Krab to hide. The next morning, Mr. Krabs is sitting peacefully with his dollar bills when a sobbing SpongeBob enters, apologizing for losing the precious boots. Mr. Krabs attempts to console him with "magic oven mitts," but they do nothing to heal SpongeBob's pain. Unsure of what else to do, Mr. Krabs takes a customer's order. However, the order comes out as a series of squeaks. Horrified, Mr. Krabs soon hears everyone and everything making the dreaded sound.
Driven to madness, Mr. Krabs confesses that he hid the boots underneath the restaurant's floorboards. He pulls the boots out, takes them to the kitchen and dips them into the fryer before devouring the shriveled footwear. Satisfied, he tells the mystified SpongeBob that he doesn't need special boots to be a great fry cook, and so gives SpongeBob his long-overdue paycheck, stopping short of giving him an extra bonus. Mr. Krabs then heads off on a week-long vacation with Pearl, having finally bought her a pair of Flipper Slippers for the trip. Much to his dismay, a tell-tale squeak starts hiccuping from him as he drives and continues all the way down the road.
|( ‣ ) Associated production music|
|( • ) Original music|
|( ◦ ) SpongeBob music|
‣ What Shall We Do with the Drunken Sailor - Okko Bekker [title card]
‣ Captain Lenoe's - Michael Arthur, Colin Cater, Mick Graves, The Folk Players, Sarah Graves, Simon Ritchie [opening]
‣ Music Box [#35.01] - Judith Leonie Cann [Pearl unwrapping presents]
‣ Sailor's Waltz - Heinz Matschurat [at the Krusty Krab]
‣ Seaweed - Steve Belfer ["SpongeBoy-Me-Bob!"]
‣ What Shall We Do with the Drunken Sailor - Okko Bekker [Krabs describing boots]
‣ The Tip Top Polka/The Cliff Polka - Chelmsford Folk Band [SpongeBob shows boots to Squidward]
‣ Maui Beach - Hans Haider [that night...]
‣ The Rake Hornpipe - Robert Alexander White [squeaky window]
‣ Here's Adieu Sweet Lovely Nancy (b) - Tim Laycock, Robert Alexander White [the next day]
‣ SpongeBob Closing Theme - Steve Belfer, Nicolas Carr ["Could the greatest fry cook do that, Mr. Krabs?"]
‣ Shock (f) - Dave Hewson [Krabs screams]
‣ Shark Alert [#47] - David Farnon [Krabs hides in his office]
‣ Footsteps of Horror - W. Merrick Farran [Krabs takes the boots while SpongeBob's asleep]
‣ Hawaiian Cocktail - Richard Myhill [SpongeBob's sad]
‣ Orchestral Effect (f) - Dick Stephen Walter [magic oven mitts]
‣ Botany Bay (b) - Robert Alexander White ["They're not the same!"]
‣ Killer Birds - Gregor F. Narholz [Krabs hears squeaking]
‣ Muscovite Rebellion - David Arnold, Paul Hart [Krabs going crazy]
‣ Killer Birds - Gregor F. Narholz ["Oh, please, make it stop!"]
‣ Death Trap - Gregor F. Narholz [Krabs eats the boots]
‣ The Twin Sisters - Chelmsford Folk Band [SpongeBob didn't need them]
‣ Cream Pie - Sage Guyton, Jeremy Wakefield [ending]
- As of January 18, 2017, The Internet Movie Database (IMDB) gives this episode a rating of 8.4/10 based on 344 ratings by users. TV.com users give this episode a rating of 7.9/10 based on 236 votes.
- Running gag: The boots going into the cash register in Mr. Krabs' dream.
- During a Nickelodeon movie (The Rugrats Movie) promotion in 1999, a set of scratch-and-sniff stickers were released at specified fast-food restaurants to be used with certain Nicktoons. One of them was used when Mr. Krabs dropped the boots in the French fry oil. It obviously smelled like french fries. Also, the symbol that signaled one to sniff at the bottom right part of the screen was filmed, and it was not edited over until late 2002, almost three years after the scratch and sniff card packs were put out of circulation.
- Tom never actually said what the order was according to his voice actor.
- This episode marks the debut of Mr. Krabs' daughter, Pearl Krabs.
- This is the second episode to use CG effects, this being in Mr. Krabs' dream. The first was "Jellyfish Jam."
- While promoting Jimmy Neutron: Boy Genius, the title character of that movie appeared in the lower-right-hand corner on the day of its premiere, and using one of his inventions temporarily transformed the cartoon into a puppet show during the scene where Mr. Krabs is making SpongeBob wear the boots.
- This is one of seven episodes in which the 1986 Paramount logo is plastered with the 2002 Paramount logo. The others are "Help Wanted," "F.U.N.," "Squidward the Unfriendly Ghost," "Employee of the Month," "Karate Choppers," and "Rock Bottom."
- This episode and all previous episodes are rated TV-Y instead of TV-Y7.
- There is an online game based on this episode called Squeaky Boot Blurbs.
- Mr. Krabs' face when he yells "I took the boots!" has become an Internet meme.
- Pearl screaming has become an Internet meme.
- This episode premiered in Germany on September 4, 2002, exactly three years after it premiered in the United States.
- In the Croatian dub, the episode name is "Čizme Koje Skviče", translating to "Boots That Squeak."
- This episode takes many cues from Edgar Poe's The Tell-Tale Heart, the story of a man who commits a heinous crime and whose guilt and paranoia eventually drives him to confess. Mr. Krabs directly references "the beating of the hideous heart," when he mentions, "the squeaking of the hideous boots," and likewise motions to the floorboards to reveal his crime.
- When SpongeBob asks Mr. Krabs, "Could the world's greatest fry cook do this?" SpongeBob moonwalks across the floor like Michael Jackson.
- Mr. Krabs shouts out "SpongeBoy, me Bob!" when SpongeBob first walks into his office. "SpongeBoy" was his original name, until Nickelodeon found out it was already in use by a mop company.
- When Mr. Krabs lets Pearl open her presents, the cake on the table disappears.
- When SpongeBob says, "I'm ready! I'm ready! I want those boots!" his upper legs are colored white like his socks.
- When Mr. Krabs tears off the Krusty Krab, the ground floor is not painted green.
- After Mr. Krabs goes insane from hearing squeaking noises, Tom disappears for the rest of the episode.