- Eugene H. Krabs
- Incidental 104
- SpongeBob SquarePants
- Incidental 114
- Incidental 115
- Incidental 42
- Incidental 92
- Incidental 14
- Incidental 40
- Incidental 47
- Incidental K1 (name revealed)
- Incidental K1's mother
- Squidward Tentacles
- Bikini Bottom Construction Company
- Fred (blue)
- Incidental 49
- Incidental 27
- Incidental 45
- Incidental 37B
- Incidental 64
- Patrick Star (cameo in photos)
- Gary the Snail
While at a discount grocery store one day, Mr. Krabs finishes up purchasing multiple items in the beginning of the episode. On his way out of the store, he spots SpongeBob picking something up. Mr. Krabs realizes and assumes he picked up a penny off the ground. Mr. Krabs starts to remember SpongeBob picking up the penny until the store clerk tells him he is holding up the line.
On his way home, he starts complaining about how SpongeBob got a free penny, while other people have to work for one. So, he decides to calm himself down, but every time he sees anything circular, he keeps having visions of pennies and becomes obsessed with getting SpongeBob's penny. The next day at work, he asks SpongeBob if he found anything special, and if he can share it with him, only for SpongeBob to reply that he found a brand new day, not a penny. Once SpongeBob goes into the kitchen, Mr. Krabs asks if he can ever borrow the penny. SpongeBob says that he does not have one. Mr. Krabs then makes SpongeBob check all of his pockets, and shakes him upside down but instead gets SpongeBob's brain out, causing his brain to crawl away. As a result, Mr. Krabs and SpongeBob both chase his brain until SpongeBob can capture it.
Later, SpongeBob and Squidward hear loud noises, so they go and check what it is, only to see Mr. Krabs building a theater behind the Krusty Krab. Mr. Krabs opens up the movie theater and makes admission worth a penny, so he will get SpongeBob's penny, but he does not have one, so in frustration, he destroys the theater. Later that night, SpongeBob returns to the Krusty Krab, only to be surprised that Squidward is fancy for the Krusty Krab Semi-Annual Charity Night, a show put on by Mr. Krabs. He goes to his table and Mr. Krabs starts the show. The show, Pennies for the Penny-less, shows how he does not have a penny and needs one. Mr. Krabs says that SpongeBob can end this travesty by donating just one penny to him, but SpongeBob still does not have one, as Mr. Krabs breaks.
Later that night, Mr. Krabs spies on SpongeBob as he leaves his house. He breaks into SpongeBob's house with a metal detector to find the penny. SpongeBob comes in and notices Mr. Krabs. Mr. Krabs then explains how he wanted the penny SpongeBob found on the ground and says he is sorry. SpongeBob shows him that it was not a penny, but a dried up piece of gum, for his gum collection. Mr. Krabs is surprised that there was no penny, though is seemingly relieved and leaves.
SpongeBob soon discovers that it was a five hundred dollar bill, which he leaves on the floor and heads to bed. Meanwhile, as the episode concludes, Mr. Krabs is revealed to not believe the penny was fake and is now digging for the penny, all around SpongeBob's house.
- When Mr. Krabs is seen from a distance, people hear dolphin chirps.
- Mr. Krabs' money obsession.
|( ‣ ) Associated production music|
|( • ) Original music|
|( ◦ ) SpongeBob music|
• Drunken Sailor - Nicolas Carr [Title card]
‣ Happy Choo Choo A - Otto Sieben [Krabs at the supermarket]
‣ Drunken Sailor (B) - Robin Jeffrey, Tim Laycock [Krabs driving home]
‣ Drama Link (A) - Hubert Clifford ["Okay, okay, get a grip Krabs. Just concentrate on driving."]
‣ Drama Link (K) - Hubert Clifford [Mr. Krabs screams when he thought his steering wheel was a penny]
‣ Drama Link (C) - Hubert Clifford ["Okay, getting all worked up over a little coin."]
‣ Trouble Spot - Van Phillips ["I gotta have that penny!"]
‣ The Achterhoek Dances - Jan Rap [the next day at the Krusty Krab]
• Krusty Krab Tango - Steve Marston [SpongeBob checking all his pockets]
‣ Alien Spacecraft C - Gregor F. Narholz [SpongeBob's brain falls out]
• Sponge Monger - Sage Guyton, Jeremy Wakefield [SpongeBob and Krabs chasing the brain]
• Steel Licks 4 - Jeremy Wakefield ["Darn."]
‣ Big Show Theme - Robert Sharples [movie theater being built]
‣ Playbill - Wilfred William Burns [grand opening/"...witness the terrifying challenges overcome by... by..."]
‣ The Dreadnought Tea Clipper (b) - Tim Laycock, Robert Alexander White [flipbook]
‣ Abject Terror - Paul Lewis [Krabs screams]
‣ From The Dead - Ronald Hanmer [theater demolished]
‣ Cocktail Lounge - Dick Stephen Walter [Krusty Krab charity night]
‣ Tragic Embrace - Peter Orm, Paul Orm ["Hello, and welcome to a very important evening."]
• Sad Solo Violins - Nicolas Carr, Ezra Kliger [slideshow]
‣ Beautiful Moonlit Night - George Wilson [Krabs says to donate a penny to him]
• Steel Licks 1 - Jeremy Wakefield ["I would like to donate a penny."]
• Sneaky Panther Pants - Nicolas Carr [Krabs sneaks into SpongeBob's house]
‣ Drama Link (K) - Hubert Clifford ["What is this metal detector doing on the floor?"]
‣ Botany Bay (b) - Robert Alexander White [Krabs apologizes]
• Steel Licks 7 - Jeremy Wakefield [shot of dried-up gum]
‣ Drunken Sailor (B) - Robin Jeffrey, Tim Laycock [Krabs leaves]
• Steel Licks 2 - Jeremy Wakefield [$500 bill]
• Steel Licks 11 - Jeremy Wakefield ["This won't go with my chewed up gum collection."]
• Drunken Sailor - Nicolas Carr [ending]
- This episode is available on the Spongicus, Season 6 Volume 1, SpongeBob Pack: Volume 1, Boating Buddies, SpongeBob's Legendary Adventures, The Ultimate SpongeBob Box Set, SpongeBob SquarePants Vol. 9, Kids Double Pack: Volume 6, Complete Sixth Season, The SpongeBob SquarePants Collection, 3 DVD Value Pack Volume 2, Time Travel, The SpongeBob SquarePants 8 Season DVD Collection, Next 100 Episodes, and The Best 200 Episodes Ever DVDs.
- On the original Nickelodeon USA schedule, this episode was originally going to be titled "Penny Fraud."
- This episode uses the same title card track as its sister episode. This is similar to what happened with "Naughty Nautical Neighbors" and "Boating School," but they have different portions of the music being played.
- The title card background for this episode is similar to that of "Dumped."
- Incidental 104 is seen as a cashier in this episode.
- The plot is similar to "One Krabs Trash," because, in both episodes, Mr. Krabs wants something that SpongeBob has.
- It is revealed that SpongeBob is a brain whisperer.
- The movie posters that Mr. Krabs has on the wall of the movie theater are "Love," "Scary," "Buddies," "Hero," and "Kids."
- When Mr. Krabs shows the images during his presentation at the Krusty Krab, the total value of all the coins he shows is 65 cents.
- This episode is the first time that Nicolas Carr's arrangement of "The Drunken Sailor" plays outside of a title card.
- This is the fourth episode where Mr. Krabs goes insane just to get one penny. The first was "Culture Shock," when he smells a penny on a table and takes off like a rocket destroying the table. The second was "Imitation Krabs," where he chases a penny down the street for 6 1⁄2 hours leaving the Krusty Krab nearly unguarded. Lastly, the third was "Born Again Krabs," where he almost rips off a customer's arm for one.
- Unlike all the other episodes, this episode involves Mr. Krabs going crazy for a penny for almost the entire episode.
- This is Fred's 100th episode appearance.
- This is the last episode to play the APM track "Drunken Sailor (B)."
- This was the last episode to premiere during the Gimme 5 event.
- In the German dub, this episode is called "Ohne einen Penny," which translates to "Without a Penny."
- In the Indonesian dub, the scene where SpongeBob and Mr. Krabs are chasing the brain was cut due to either time constraints or organ damaging reasons.
- This episode was going to be part of The Boating School Marathon, but it was replaced by "New Student Starfish."
- The episode's title comes from the term "Penny Wise, Pound Foolish."
- After Mr. Krabs shows Incidental 104 his expired coupon, the items are suddenly inside of his grocery basket again.
- When Mr. Krabs looks at SpongeBob picking up a "penny," he is out of the line, though, when he is told by the cashier that he is holding the line, he is right back in line.
- The "penny" is clearly brown when Mr. Krabs sees it.
- As Mr. Krabs is having SpongeBob check all of his pockets, he forgets to ask him to check his right pocket, which is where SpongeBob was originally seen putting the "penny."
- As Mr. Krabs picks up SpongeBob and starts shaking him, SpongeBob's arms go missing for two frames.
- While SpongeBob is crying, the black outline around one of his blue eyes disappears for a few frames.
- When Mr. Krabs is spying on SpongeBob and says, "Now!," the inside of his mouth briefly changes between light red and dark red.