"Mermaid Man and Barnacle Boy Action Theme" was composed by Michael Bolger, Nicolas Carr, and Pat Irwin. It replaces "The Lineman" which was composed by Sam Spence as the Mermaid Man and Barnacle Boy theme. The main instruments being played in the piece include a drum kit, high-hats, the baritone saxophone, bass, guitars, a timpani, and high and low brass instruments.
Mermaid Man and Barnacle Boy Action Theme
- 135a. "Back to the Past" - SpongeBob sees Mermaid Man and Barnacle Boy; Young Mermaid Man and Barnacle Boy are introduced; "Mermaid Man and Barnacle Boy are always here to help the elderly;" "Keep your tongue out of our tartar sauce!;" Empty tartar sauce bucket; Man Ray gets arrested.
- 135b. "The Bad Guy Club for Villains" - Title card; "Griping guppies, Mermaid Man!;" The IJLSA are introduced; "The Sinister Slug's slime has you stationary and stiff;" End credits
- 163a. "Mermaid Man Begins" - Title card; Bank robbery; Barnacle Boy defeats Man Ray; Ernie and Tim become Mermaid Man and Barnacle Boy.
- 176a. "Super Evil Aquatic Villain Team Up is Go!" - "Yes! Mermaid Man and Barnacle Boy will be here in no time!;" Man Ray is arrested.
- 180a. "Patrick-Man!" - Man Ray is in display case.
- 195a. "SpongeBob LongPants" - Everyone goes to the Mermaid Man movie.
- 205b. "Mermaid Pants" - Title card; SpongeBob, Patrick, Mr. Krabs, and Squidward fight; The bank guard beats Mr. Krabs and Squidward up.
- 219a. "Man Ray Returns" - SpongeBob reads the Mermaid Man & Barnacle Boy magazine; SpongeBob and Patrick look through Squidward's stuff; SpongeBob and Patrick put Squidward's things back together with saliva.
- 223b. "Bunny Hunt" - SpongeBob fires a squirt gun at Bunny Wunny.
- 238a. "Appointment TV" - Ending.
- 254-255. "SpongeBob's Big Birthday Blowout" - Bubble Bass dressed as Mermaid Man.
- . "Time Machine" - "Will they get it right?"
- . "And Krabs Saves the Day" - Young Mermaid Man and Barnacle Boy chase Man Ray.