- SpongeBob SquarePants
- Incidental 154
- Patrick Star
- Gary the Snail (mentioned)
- Incidental 4 (purple)
- Squidward Tentacles
- Bikini Bottom Police Department (indirectly mentioned as "the authorities")
- Incidental 6
- Fish in the picture in Incidental 6's house (debut)
- Incidental 118C
- Incidental 49
- Incidental 60
- Incidental 37B
- Barnacle Chips' mascot (debut)
- Incidental 87
- Incidental 87's mother (debut)
- Fred (cameo)
- Fred's wife (mentioned)
- Hillbilly (debut)
- Patrick 2 (debut)
- Restaurant anchovy
In his mail, SpongeBob finds a magazine called Fancy Living Digest in his mail, which depicts the fancy lifestyles of the extremely wealthy. Squidward shows up and takes the magazine, which was actually meant for him, and SpongeBob and Patrick ask him how the people in that magazine can get so rich. Squidward simply answers that they are entrepreneurs and sell items and then leaves, ordering SpongeBob to stay away from his mail. SpongeBob and Patrick, wanting to also become entrepreneurs, decide to sell chocolate bars to raise money in hopes of achieving the fancy lifestyle.
However, no one initially wants to buy any chocolate bars. The first person they visit, Incidental 6, goes berserk upon hearing the word "chocolate," and begins chasing them while madly screaming "Chocolate!" He stalks them throughout the episode, appearing and causing them to run away from him at several points. At the next house they visit, SpongeBob and Patrick are convinced to purchase candy bar carrying bags by a con artist. He later scams them again, selling them "candy bar bag carrying bags." The next person is Incidental 49, but SpongeBob has trouble finding her a candy bar amidst all of his bags and she impatiently slams the door in their faces.
After running away from Tom again, they sit in the diner and think about a new approach. Patrick suggests "Let's get naked," but SpongeBob says they should save that strategy for when they are selling real estate. They remember how the con artist convinced them to buy the candy bar bags by "complimenting" them, not realizing what the man meant when he said they were mediocre salesmen, and decide to try being nicer to the customers. Patrick says "I love you" to the first customer they try this on, but he slams the door immediately. They try again, but the customer refuses to buy chocolate since it resulted in him suffering from childhood obesity. He shows them a picture as proof, which Patrick buys. SpongeBob figures that they are too easily distracted and need to stay focused on selling. Patrick takes this too literally and freaks out their next customer by focusing on him with his eyes.
Eventually, after seeing an advertisement for Barnacle Chips, SpongeBob and Patrick decide to increase the appeal of their product by "stretching" the truth. The first customers they use this tactic on are Incidental 87, an old lady, and her very old mother. The mother is so old that she is only a shriveled up spine. They claim that the chocolate will make one immortal by rubbing it on their skin, which the extremely old mother is delighted by to her daughter's dismay. The duo continues this strategy, making several absurd promises about the chocolate. Their lies culminate in them dressing in bandages and pretending to be badly injured and in need of an operation. However, the customer they go to is himself in far worse shape than they claim to be, and must sell chocolate to pay his medical bills. Feeling extreme sympathy for the man, SpongeBob and Patrick buy a huge amount of chocolate from him with all of the money they had just made. However, the man is then revealed to be the same con artist who had scammed them twice before.
SpongeBob and Patrick, unaware they've been swindled for the third time, despair since they do not have anyone else to sell chocolate to and decide to give up. Suddenly, Incidental 6 catches up with them again. He approaches them menacingly, but then cheerfully requests to buy all of the chocolate, which leaves SpongeBob and Patrick speechless. SpongeBob and Patrick make a fortune from him, which they use to rent out a fancy restaurant on a double date with Mary and her mother, much to Squidward's shock and disappointment.
- Incidental 6 chasing SpongeBob and Patrick while screaming "Chocolate!"
- Incidental 118C scamming SpongeBob and Patrick to get money.
- SpongeBob and Patrick lying about their chocolate.
|( ‣ ) Associated production music|
|( • ) Original music|
|( ◦ ) SpongeBob music|
‣ Dancing the Hula - Kapono Beamer [Title card]
• Vibe Sting - Nicolas Carr [Fancy Living Digest]
‣ Dream of Tomorrow - Trevor Duncan [SpongeBob and Patrick reading the magazine]
‣ Comic Walk - Sidney Torch [Squidward takes the magazine from them]
• Idea Sting - Nicolas Carr ["That's it, Patrick!"]
‣ Marching to Honolulu - Kapono Beamer [SpongeBob and Patrick with chocolate bars]
‣ King Kong Coming - Gregor F. Narholz [fish chases them]
‣ Shock - Cornelus Joh Bolten [fish chases them]
‣ Marching to Honolulu - Kapono Beamer ["That first guy didn't count."]
‣ Heavenly Voices (b) - David Farnon [candy bar bag]
‣ Hawaiian Link (a) - Richard Myhill ["So long, boys!"]
‣ Flop and Go A - John Fox ["Fancy living, here we come, la-la-la-la-la..."]
‣ Tympup A - Sammy Burdson, John Charles Fiddy [candy bar bag carrying bags]
‣ On the Beach - Kapono Beamer [unzipping bags]
‣ King Kong Coming - Gregor F. Narholz [fish chases them again]
‣ Shock - Cornelus Joh Bolten [fish chases them again]
‣ Marching to Honolulu - Kapono Beamer [at the diner]
• Idea Sting - Nicolas Carr ["That's it, he made us feel special!"]
‣ Glissando (a) - Skaila Kanga, Richard Myhill ["I love you."]
• Steel Licks 1 - Jeremy Wakefield [Patrick staring at photos]
‣ Lonely Stranger - Laurie Johnson [Patrick focusing]
‣ Alien Spacecraft A - Gregor F. Narholz [Patrick focusing]
‣ Me for You - George Callert [Barnacle Chips billboard]
‣ King Kong Coming - Gregor F. Narholz ["Chocolate!"]
‣ Shock - Cornelus Joh Bolten ["Chocolate!"]
‣ Sweet and Lovely - Alan Braden [old lady]
• Cream Pie - Sage Guyton, Jeremy Wakefield [SpongeBob and Patrick lying to everyone]
• Question Sting - Nicolas Carr [heavily bandaged fish]
‣ Lonely Violin - Dick Stephen Walter ["I was born with glass bones and paper skin."]
‣ Lonely Heart's Club (a) - David Bell, Otto Sieben [SpongeBob and Patrick buy chocolate from him]
• Steel Licks 10 - Jeremy Wakefield [con man revealed]
‣ Dramatic Impact 1 - Ivor Slaney ["Chocolate!"]
‣ King Kong Coming - Gregor F. Narholz [SpongeBob and Patrick cowering in fear]
‣ Shock - Cornelus Joh Bolten [SpongeBob and Patrick cowering in fear]
‣ Dancing the Hula - Kapono Beamer [wheelbarrow of money]
‣ Cocktail Lounge - Dick Stephen Walter [ending]
- This episode is available on the Christmas, Complete 3rd Season, The Tom Kenny Collection, First 100 Episodes, SpongeBob SquarePants Vol. 4, Christmas DVD Double Pack, Nick For the Holidays!, The SpongeBob SquarePants 8 Season DVD Collection, The Ultimate SpongeBob Box Set, Holidays with SpongeBob 3-DVD Gift Set, 2-Season TV Pack, Complete Third Season, From the Beginning, Pt.2, Laugh Pack, The Third & Fourth Seasons, and The Best 200 Episodes Ever DVDs.
- It is also available on the Russian version of Tales from the Deep DVD.
- "Chocolate with Nuts" was ranked #45 during the Best Day Ever event from November 9–10, 2006.
- This episode is number 12 on The Tom Kenny Collection on iTunes and Amazon.com. His description says:
- "A very sick episode, masterminded by the underground cartoonist KAZ. You can spend hours theorizing about what these eleven minutes says about truth, lies, Big Business, entrepreneurship, and consumerism. All that, plus that creepy old lady who's basically just a head and a spinal cord. Eeeyeu!"
- The song that SpongeBob is humming inside the mailbox in the beginning is the track "Gator."
- In the Hebrew dub, after Patrick says "I know, let's get naked!," SpongeBob says, "No, I don't know how the viewers would respond to that," which is an instance of SpongeBob breaking the fourth wall.
- The "Eat Barnacle Chips" sign reappears in "Burst Your Bubble."
- A clip from this episode was seen in a promo for Nickelodeon on Pluto TV.
- Another clip was used during Nicktoons bumpers in 2014. 
- In Indonesia, Instead saying "I love you," Patrick says "Hi, Darling."
- Incidental 87's mother said she was alive when they "invented" chocolate. However, chocolate was never actually invented. The earliest instances of chocolate being eaten were in the Mayan and Aztec ages, when it was eaten by Native Americans and eventually had sugar added when Europe started trading with the Native Americans.
- Chocolate, in the lies told by SpongeBob and Patrick, is described as being able to:
- Make one live forever.
- Make one's hair grow.
- Make one sound smart.
- Keep one's face from getting any uglier.
- Make one fly.
- Make one fall in love.
- Bring world peace.
- Gives the ability to walk through walls.
- Make one rule the world.
- Other unseen lies.
- At one point, Patrick meets another starfish who looks very similar to him, although the other starfish wears a shirt with the same design used on Patrick's pants. His bottom half is cut off.
- In most foreign dubs, the voice of Mary's mother is changed to sound more feminine compared to the original masculine and scratchy voice supplied by Tom Kenny.
- However, in the French dub, her voice is still masculine.
- When Incidental 6 says he wants to buy all of SpongeBob and Patrick's chocolate, chocolate falls out of Patrick's shorts, including a candy that looks very similar to a Hershey's Chocolate Kiss.
- On the title card, it says that the chocolate bar is 1.75 ounces and that it transcribes to 67 grams, but in reality, 1.75 ounces transcribes to 50 grams.
- When SpongeBob and Patrick run from Tom again after they tried to sell chocolate to Incidental 49, they leave their candy bar bags behind. But in the next shot, they have their bags again as chocolate bars were spilling out of them.
- When Incidental 6 said "Did you say chocolate?," if one were to observe carefully, his skin color nearly overlaps his left nostril and the bag under his left eye for one frame.
- When Incidental 6 said "Did you say chocolate?," his eyes are yellow, but in the next shot, his eyes are green.
- Also, Incidental 6's tongue is red in the first shot, but pink in the next shot.
- When a customer shows a picture of an obese self at the age of 13, the word "Years" on the picture appears and disappears in between shots.
- When SpongeBob and Patrick encounter the con man for the third time, specifically, during the scene where the con man opens the door slightly and peeks out, if one were to observe the scene closely, all there is behind the door is the con man's floating left eyeball.
- During the scene where SpongeBob and Patrick overhear Mary talking to her mother, SpongeBob's front pores are missing, except for the left, right, top, and bottom pores.
- During the same scene, there is a bright, hastily-colored spot near Patrick's mouth.
- At one point in the episode, a bubble transition is shown. For a brief second, a date of September 14, 2001 appears at the bottom of the screen. This was when the episode was being animated by Rough Draft Korea.
- Though the episode was made in 2001, this episode and its sister display a copyright year of 2002 in the credits.
- SpongeBob first tells Incidental 6 "Good afternoon, sir," at first, then at the next house he says to the con man "Good morning, sir."
- When SpongeBob and Patrick encounter the con man for the third time, the staircase to his front door has only three steps. But when he, the con man, falls down the staircase, it has ten steps.
- In the original airing of the Polish version, the title card was skipped.