SpongeBob acquires Mermaid Man's powers when he wears his belt. Unfortunately SpongeBob accidentally puts the Dirty Bubble into a washing machine with the belt, which causes him to split into countless dirty bubbles. SpongeBob has to stop villains such as Man Ray, The Sinister Slug, Jumbo Shrimp, Atomic Flounder, and the Dirty Bubble, using Mermaid Man's powers to save Bikini Bottom. The story is divided into Acts, each with a different villain trying to wreak havoc on Bikini Bottom: Man Ray wants to flood Goo Lagoon; Sinister Slug has an evil plan to stop the talent show; Jumbo Shrimp, with the help of Plankton, creates a machine to shrink people; The Atomic Flounder causes chaos in Industrial Park; and The Dirty Bubble returns with the machine the Jumbo Shrimp used in the third act. He plans to hit SpongeBob with more Little Dirty Bubbles.