The front cover consists of SpongeBob popping out his mailbox and scaring the mailman, who is delivering a Mermaid Man comic. The cover is similar to the mailman scene in the episode, "Chocolate With Nuts."
Squidward and the Golden Clarinet
Squidward Tentacles goes outside to relax until SpongeBob SquarePants runs up to him and reads his Mermaid Man comic to him. The comic starts with Mermaid Man chasing Man Ray. Mermaid Man decides to trap Man Ray in a cave until Man Ray puts a gill nullifying collar on him, making it impossible for Mermaid Man to breathe underwater. Meanwhile, SpongeBob starts to think that Squidward does not like Mermaid Man comics. Back in the comic, Mermaid Man sends a telepathic call which is heard by blowfish who give him air. But he realizes that he can't breathe from them forever. Squidward then admits "I don't care what happens next, before, about, around, near, to, over or with Mermaid Man." But Squidward gets interested when he hears that a clarinet saves the day.
A Peek Inside the Mind of Patrick
Squidward is about to put a nail in the wall with a hammer and hang up his painting. Patrick hears a banging sound coming from Squidward's house and thinks he is doing pork chops.
SpongeBob and Patrick help the Flying Dutchman with his itchy beard problem.
SpongeBob asks Squidward if he wants to listen to the music playing on his headphones.
The Relaxing Book
Squidward can relax at home and read a book with SpongeBob not around. However, Squidward ends up accidentally finding SpongeBob in his book.
Sheldon J. Plankton wants to plug in his doomsday weapon, but he must be able to reach the power outlet first.
Dial "S" for Willie
SpongeBob is mistaken for Willie by some random guy on the phone.
One Afternoon in Spring
SpongeBob and Patrick use grass weed to make silly faces with it.
- In the Dial "S" for Willie comic strip, SpongeBob's phone number is said to be 555-9196. This is a fake phone number because it lacks the amount of number digits in an actual phone number. It may have purposely been written like that to prevent people from actually trying to call SpongeBob SquarePants.
- The image used for the cover is used as the back cover of the SpongeBob Comics Special Edition.
- The title of the Dial "S" for Willie comic strip is a reference to the Alfred Hitchcock drama film Dial M for Murder.
- In the Dial "S" for Willie comic strip, SpongeBob says that he is drinking lemonade in the cup. However, the drink that is in the cup is colored dark green, which would not make it lemonade.
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