- Incidental 60
- Incidental 10
- Incidental 31
- Eugene H. Krabs
- Incidental 4
- Incidental 12
- Incidental 63
- Incidental 25
- Incidental 11
- Incidental 23
- Incidental 9
- Incidental 30
- Incidental 8
- Incidental 36
- Incidental 18
- Incidental 7
- Incidental 29
- Incidental 64
- Incidental 15
- Incidental 6
- Incidental 20
- Incidental 40
- Incidental 45
- Incidental 21
- Old Man Walker
- Dougie Williams (debut)
- SpongeBob SquarePants
- Sandy Cheeks
- Patrick Star
- Cricket (debut)
- Incidental 92
- Incidental 41
- Fleas (mentioned)
- Incidental 28
- Incidental 37B
- Incidental 158
- Incidental 115
- Incidental 69
- Incidental 13
- Incidental 68
- Incidental 73
In the beginning of the episode, the Krusty Krab has begun a nightly event called the "Komedy Krab," featuring some of Bikini Bottom's best comedians. SpongeBob's chance to take the stage arrives, but his planned job-centered routine, featuring weak jokes about mundane topics such as salt, tomatoes, and forks, does not go over well. As the hecklers jeer, SpongeBob tries to make a witty observation, anything to get a laugh. He notices Sandy's buck teeth and starts joking about them, which earns chuckles from the audience. SpongeBob begins telling more "squirrel jokes" about how smelly and stupid squirrels supposedly are. The entire crowd roars with laughter, all except Sandy. After his act, Sandy confronts SpongeBob backstage and tells him that his jokes are hurtful, but he insists that it is just an act and assures her that "Everyone knows you're the smartest creature in Bikini Bottom."
The next day, it turns out that everyone has taken the jokes to heart and either avoids or ridicules Sandy. She talks with SpongeBob again on the next night of the Komedy Krab, explaining how the jokes are affecting her public image, and she asks him to use some of his other jokes instead. Fearing his original jokes will not cut the mustard, SpongeBob gives it a shot anyway, but to no avail: the crowd wants squirrel jokes. SpongeBob quietly leaves the stage, seemingly for good. In the next moment, he bursts back on stage with an epiphany, fake buck teeth and a stereotypical Southern accent, resuming the squirrel jokes with aplomb.
After the performance, SpongeBob finds a note from Sandy, stating that she has finally realized how funny his jokes are and to come to her treedome to celebrate. When he visits her, however, Sandy looks and acts exactly as his jokes make her out to be: an idiotic, clueless yokel.
Sandy has SpongeBob literally glued to his seat so he will not fall off and removes his water helmet to serve as a vase for the flowers. When SpongeBob starts to dehydrate, he begs for water, so Sandy pops a hose in his mouth to fill him up. Only after SpongeBob has expanded to fill every inch of the treedome does he promise to quit telling squirrel jokes.
At the following Komedy Krab event, SpongeBob tells a single, toned-down squirrel joke. He then springboards into making fun of everyone else, including sponges, fish, and crabs. The crowd jovially laughs at themselves. SpongeBob and Sandy give each other thumbs up, affirming their restored friendship, as SpongeBob jokes the night away as he prepares to joke about starfish, ending the episode.
|( ‣ ) Associated production music|
|( • ) Original music|
|( ◦ ) SpongeBob music|
‣ Andy Anorak - Chris Marshall [Title card]
‣ Harry's Back - Hans Ehrlinger ["Welcome to The Komedy Krab!"]
‣ Speaking Guitar - Gerhard Narholz [Dougie Williams]
‣ Stand-Up Comic B - Sammy Burdson, John Charles Fiddy [rimshot]
• Idea Vibe - Nicolas Carr [closeup of Sandy's teeth]
‣ Andy Anorak - Chris Marshall [SpongeBob telling squirrel jokes]
‣ Harry's Back - Hans Ehrlinger ["That was fantastic, boy!"]
‣ Stand-Up Comic C - Sammy Burdson, John Charles Fiddy [SpongeBob laughs]
‣ Gay Dog - Francis Chacksfield [Sandy shopping]
‣ Quick Lunch - Heinz Ebert [Sandy talking to SpongeBob backstage]
• ? Vibes - Nicolas Carr ["Other jokes?"]
‣ Quick Lunch - Heinz Ebert ["Bah! I got a million of them."]
‣ Stand-Up Comic D - Sammy Burdson, John Charles Fiddy [bronze fish]
‣ Stepping into Danger - Mike Sunderland [SpongeBob's nervous]
‣ Andy Anorak - Chris Marshall ["Howdy, y'all!"]
‣ Next Please - Otto Sieben ["I want to give a special thanks to my friend Sandy."]
‣ Hawaiian Link (a) - Richard Myhill [SpongeBob visits Sandy]
‣ Hillbilly Haydown - Chris Marshall, Roderick Matthews ["Well, howdy!"]
‣ Harry's Back - Hans Ehrlinger [SpongeBob comes on stage]
‣ Andy Anorak - Chris Marshall [SpongeBob telling jokes about everyone else]
‣ Next Please - Otto Sieben [ending]
- This episode is available on the Tide and Seek, Complete 2nd Season, First 100 Episodes, SpongeBob SquarePants Vol. 3, The Ultimate SpongeBob Box Set, Underwater Driving, Sponge Crazy, Laugh Your Pants Off, The SpongeBob SquarePants Collection, The Complete Second Season, The SpongeBob SquarePants 8 Season DVD Collection, The Tom Kenny Collection, Best of SpongeBob, From the Beginning, Pt.1, The First & Second Seasons, and The Best 200 Episodes Ever DVDs.
- This episode is also available on the Laugh Your Pants Off and Tide and Seek VHS Tapes.
- "Squirrel Jokes" was ranked #86 during the Best Day Ever event from November 9–10, 2006.
- This episode is number 18 on The Tom Kenny Collection on iTunes and Amazon.com. His description says:
- "I started out as a stand up comedian, so it was fun to perform as the kind of schlockmeister I strove not to be. Stand ups are always fighting between doing more original material or repeating what works. SpongeBob goes for the pander, without thinking about the feelings of the person disparaged by his material."
- "Squirrel Jokes" was ranked #24 during the SpongeBob's Top 100 event in the UK and Ireland from June 4-8, 2012.
- Along with "Mermaid Man and Barnacle Boy III", the episode premiered 3 days after 9/11.
- The background of the title card is a reference to the real-life comedy bar Improv. The brick wall appears behind the stage of a comedy.
- This is Leonard Robinson's only episode as an animation director.
- This is also the first episode to have two animation directors rather than one.
- SpongeBob's Komedy Krab outfit resembles the one his uncle, Sherm SquarePants wears.
- In honor of SpongeBob SquarePants' 10th anniversary in the summer of 2009, SpongeBob's goldfish joke was used as the Comedy Central Joke of the Day on July 17, 2009, the day that The Ultimate SpongeBob SpongeBash took place.
- This episode is an allegory for racist/sexist jokes, and how much controversy it can cause.
- This episode marks the second time the Krusty Krab has put on a show. The first was in "Culture Shock."
- This episode marks the second time a live-action bug is seen. The first was in "Wormy."
- This episode marks the second time SpongeBob brings Sandy flowers and dries up in the treedome. The first time was in "Tea at the Treedome."
- This episode marks the third time SpongeBob is seen not seen wearing a water helmet in Sandy's treedome. The first was in "Tea at the Treedome," and the second was in "Survival of the Idiots."
- However, he does not need one in this episode, once Sandy fills him up with water.
- This episode marks one of the few times that SpongeBob's belt buckle is shown.
- When SpongeBob is dehydrating, he looks identical to when he was dehydrating in "Tea at the Treedome."
- Mr. Krabs admits his cheap nature in this episode.
- SpongeBob says he is an invertebrate and has no bones (like real sea sponges); however, episodes such as "The Splinter," "Roller Cowards," and "Plankton's Regular" show he has them.
- The episode's title has been mentioned five times.
- The first time is when Mr. Krabs says to SpongeBob, "Stick with the squirrel jokes, boy."
- The second time is when Sandy says to SpongeBob, "Umm, I need to talk to you about them squirrel jokes."
- The third time is when Sandy says "I'm just asking you as a friend, please lay off them squirrel jokes, okay?"
- The fourth time is when one of the Bikini Bottomites says to SpongeBob, "Get on with the squirrel jokes!"
- And the last time is when SpongeBob says, "no more squirrel jokes."
- Fred's accent changes throughout SpongeBob's first act. He has an American accent when he says, "Oh, brother, this guy stinks!," but has an Australian accent when he says, "Why?"
- In Indonesian dub, the line "Because they're so darn stupid!," "Stupidity isn't a virus.," and anything related to word "stupid" were all replaced with "ugly" and "Ugliness" because the word "stupid" and "Stupidity" are considered as profanity in Indonesia.
- Mr. Krabs wears a fake arrow through his eyes, a reference to a comical prop that was made famous by comedian Steve Martin.
- In the Krusty Krab, there is no door.
- During one of the close-up shots of the audience, Harold and Shubie switch seats.
- When SpongeBob says, "Um... noxious gas?", his white shirt is gone.
- When SpongeBob looks around until he finds Sandy's buck teeth, on Sandy's diving suit one can see that the yellow patch lies on the table and there is an acorn on the upper part of the patch, leaving the lower part of the patch to have space.
- SpongeBob's name is misspelled as Spongebob on the letter Sandy wrote to him, when the first 'b' should be capitalized.
- This error also occurs in "Snail Mail," but it is also with his surname.
- When Sandy is in the grocery store and the three fish start making fun of her, Lloyd's lips flicker orange for one frame.
- When Sandy asks Billy his name, her buck teeth overlap with the top part of her diving suit through her air helmet.
- Around the middle of the episode, SpongeBob drops his microphone onstage and goes behind the curtain, but when he goes through the curtain again, the microphone disappears.
- In the credits, Dougie Williams is listed as "Doogie Williams."
- Bubbles can be seen when Sandy pushes SpongeBob onto the log with glue, even though there is no water in Sandy's treedome.
- When SpongeBob talks about crabs in his stand-up, Mr. Krabs is missing his legs.
- This error also occurs in "Dying for Pie."
- Sandy and Patrick sit at the same table throughout SpongeBob's act. However, the image behind them alternates between a window and a wall between different shots throughout the episode.
- When Incidental 40 says, "No, your act!" his shirt is missing.
- When SpongeBob imitates Sandy, the two holes in the bottom-left corner of his body are missing.