In this episode, Elaine leaves an erotic message on a tape recorder as a prank, inadvertently causing George to harbor a secret crush on her.
Jerry, determined to get in touch with the woman who left the message, finds out who sat near the tape and gets her number.
At Jerry's apartment, George calls a company in Beijing to order a cream for treating baldness.
Elaine stops by and Kramer starts making home videos in Jerry's apartment.
He livens things up by introducing Elaine and George as the leads in a new pornographic film, and mock interviewing them.
The Simpsons "Bart the General" and Seinfeld's "The Tape" were used in a Dartmouth College experiment to study brain activity in relation to humorous moments in television shows.