SpongeBob eagerly accepts Sandy's invitation to go surfing at Goo Lagoon—until he realizes he doesn't know how to surf! It's Patrick to the rescue as he shows SpongeBob how to ride the waves, right in their backyard. When he meets Sandy the next day, SpongeBob nervously makes his way out into the water and tries to break his surfboard so he doesn't have to surf. But then he gets caught up in a huge wave, and has no choice but to wipe out, or make it.
The cover shows SpongeBob on top of a surfboard in the ocean, excited and happy with a sunset in the background. Behind him, Sandy and Patrick appear also on surfboards, on top of waves. The Nickelodeon and SpongeBob logos appear lastly at the top next to the title.