This episode start off with SpongeBob giving everyone Valentines. He goes over to Sandy's house to ask if she has Patrick's big surprise ready. Later, SpongeBob takes Patrick to the fair to wait for the big surprise. While they are on top of the ferris wheel, SpongeBob gets a message from Sandy saying that the present might not make it, because Sandy and the present are being attacked by clams. Because SpongeBob feels sorry for his friend, he gives him his backup present, a friendly handshake, making Patrick all upset, as he thinks it's barely a present. Then he takes him to all sorts of rides. When Patrick gets angry from all of the citizens complimenting SpongeBob on his gifts, he goes crazy and starts being destructive until Sandy comes with his huge candy Valentine's Day present!
Squidward tosses away a useless gum wrapper, but SpongeBob is unhappy about it. He tells Squidward that the paper is a goldmine of recreation. Squidward finds it stupid at first, until he sees that SpongeBob can actually do anything with it! When SpongeBob wraps it up by playing a perfect piece of music, Squidward has finally had enough! He demands back the piece of paper by trading SpongeBob everything he owns. When Squidward tops it off by giving him his shirt, SpongeBob finally gives him the paper. That is, Squidward cannot use the paper like how SpongeBob can, so Patrick just takes it and throws it away. So now Squidward is standing in a circle of floor tiles with absolutely nothing.
10 out of 10