Eager to help their heroes Mermaidman and Barnacleboy, SpongeBob and Patrick become superheroes Man Sponge and Boy Patrick, and free the villain Man Ray from prison after he promises to turn from his evil ways.

At head of title: Nickelodeon, SpongeBob Squarepants. "Based on the TV series SpongeBob SquarePants created by Stephen Hillenburg as seen on Nickelodeon".