- Nathiel Waters
- Eugene H. Krabs
- Vera Fishbowl
- Martha Smith
- Squidina's mother
- Tina Fran
- Harold (red fish)
- Nancy Suzy Fish
- Harold Bill Reginald Scott
- Old Man Jenkins
- Dougie Williams (debut)
- SpongeBob SquarePants
- Sandy Cheeks
- Patrick Star
- Cricket (debut)
- Peterson Nat Tucker
- Fleas (mentioned)
- Medley Fishbowl
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 asking him to use some of his other jokes instead. Fearing his original jokes won't 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 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 wouldn't 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|
‣ 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]
‣ Vibe Sting - 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]
‣ Vibe Q Sting - 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 ranked eighteenth in Tom Kenny's Top 20 on iTunes. 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 #86 during the Best Day Ever event on November 9–10, 2006.
- This is the last episode to be made in 2000 according to the credits.
- 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.
- The title card design is nearly identical to that of "Funny Pants."
- This episode premiered in Canada on June 8, 2001.
- Fred's line "Oh brother, this guy stinks!" has become an Internet meme.
- This episode has become notable for its unvarnished message against racist, sexist, or otherwise discriminatory jokes, with squirrels serving as an expy for blondes, minorities, and/or women. This also makes SpongeBob SquarePants the only Nicktoon to have an episode to discuss these topics.
- This is Leonard Robinson's only episode as an animation director.
- When SpongeBob wears his Komedy Krab outfit, he looks like his uncle, Sherm SquarePants.
- In honor of SpongeBob's 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 marks the second time the Krusty Krab has put on a show. The first is in "Culture Shock."
- This episode marks the second time a live-action bug is seen. The first is in "Wormy."
- This episode marks the second time SpongeBob brings Sandy flowers and dries up in the treedome. The first time is 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 is in "Tea at the Treedome" and the second is 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.
- This is the fifth episode to feature the Krusty Krab without Squidward.
- Mr. Krabs admits his cheap nature in this episode.
- In "ChefBob," SpongeBob has stage fright, but he does not have it in this episode.
- Dougie Williams has a similar hairstyle to that of Krusty the Clown from The Simpsons.
- The jokes SpongeBob tells are similar to how comedian Richard Pryor would make jokes about other races, including his own.
- 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.
- 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 overlaps 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.
- 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.
- SpongeBob says he has no bones. However, episodes such as "Squid on Strike," "Prehibernation Week," "Roller Cowards," "The Splinter," and "Shell of a Man" prove otherwise.
- 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.
- SpongeBob's name is incorrectly spelled as Spongebob on the letter Sandy wrote to him.
- In Indonesia, when this episode initially aired, SpongeBob says, "Because, they're so darn stupid!" But later, he says, "Because, they're so darn ugly!" It is probably because in Indonesia the words "stupid" and/or "moron" are censored.
- On the YTV airings of this episode, the title card is not shown.
- Fred changes voices throughout SpongeBob's first act. He has an American accent for his first quote, "Oh, brother, this guy stinks!," but has an Australian accent when saying "Why?"
- When Harold says "No, your act!," his shirt is missing.