SpongeBob accidentally receives Squidward's Fancy Living Digest magazine in the mail, inspiring him and Patrick to become entrepreneurs.

They decide that the only way to sell chocolate is to "stretch the truth", which is successful when they convince elderly fish Mary and her even older mother that it "makes you live forever".

The lying continues, but they lose their profit after attempting to help a seriously injured fish, who turns out to be the same con artist from before, by buying his chocolate.

"Chocolate with Nuts" was written by Paul Tibbitt, Kaz, Kent Osborne and Merriwether Williams, with Andrew Overtoom serving as animation director.

[10][11] "Chocolate with Nuts" has received universal acclaim from both critics and fans alike and is often cited as one of the show's best episodes.

Jordan Moreau, Katcy Stephan and David Viramontes of Variety ranked "Chocolate with Nuts" as the fourth best SpongeBob SquarePants episode.

'Chocolate with Nuts' adds the complete absurdity of the program – like the old lady and her even older mother who remembers when 'they first invented chocolate.

You can spend hours theorizing about what these eleven minutes says [sic] about truth, lies, Big Business, entrepreneurship, and consumerism.