SpongeBob is prepared to cook his one kazillionth Krabby Patty, with a large audience spectating. Perch Perkins narrates the process, although Bubble Bass and Squidward are unenthused. After SpongeBob picks out a patty and puts it on the grill, he breaks out in a rash and sneezes. He tries to work through his allergies to finish the patty, but becomes so badly ill that the patty ends up messy and unsanitary. When he tries to serve it to Bubble Bass, he refuses to eat it, and the crowd leaves. Krabs kicks SpongeBob back home, where he suddenly notices that the rash is gone. He heads back to work, but suddenly swells up with allergies again. Since his allergies only activate when he is in the Krusty Krab, Mr. Krabs tells him to leave after several attempts to enter the restaurant. SpongeBob tries to say goodbye to a Krabby Patty, he begins to sneeze around it. This makes Squidward believe SpongeBob is allergic to Krabby Patties.
A group of allergists believe SpongeBob's long exposure to Krabby Patties has caused him become allergic to them and want to help, but upon seeing how dangerous their methods are, Sandy interrupts and gives SpongeBob treatment herself. She gives him her giant, bulky diver suit to avoid patty particles. SpongeBob accidentally injures Squidward repeatedly when trying to operate the suit's arms. Krabs notices that SpongeBob is stuck in the suit, and he cannot get out, so he stays in the kitchen. Sandy brings him some of his items from home, including Gary.
Several days later, SpongeBob has become accustomed to living in his suit. When Squidward serves Krabby Patties to the customers, they suddenly swell up with allergies. Believing they have the allergy to Krabby Patties as well, SpongeBob sucks them all up into his suit to keep them safe, which makes their symptoms disappear. Squidward gets Krabs' attention and they go into the kitchen. When SpongeBob explains the customers were also allergic to Krabby Patties, Mr. Krabs doesn't believe this, but suddenly gets a rash. SpongeBob sucks him into the suit, and the rash is cured.
SpongeBob wants to protect Squidward and tries to get him into the suit. Squidward then runs away and is chased all over the restaurant, but eventually slips on a Krabby Patty and SpongeBob captures him. Sandy arrives and asks SpongeBob if the customers are okay. Squidward is bothered by the smell and sprays some of his new cologne into the suit, which triggers the allergies of everyone except him. This makes Sandy realize they are truly allergic to Squidward's cologne, not Krabby Patties. Offended, Squidward denies this and sprays more cologne, but this causes everyone inside to swell up more, pushing the suit past capacity and making it burst.
Much later, SpongeBob is back to serving Krabby Patties as normal. Squidward is now behind the register in the protective suit. He sprays some cologne, but when he smells it, he sneezes and his head explodes, ending the episode.
This episode was originally scheduled to premiere at 5:00pm, but it was moved to 4:00pm.
SpongeBob's allergies were a previous plot point of "Unreal Estate," where he thinks he is allergic to his pineapple house after Squidward infiltrated it and infested the home with pepper.
Coincidentally, in this episode, SpongeBob's allergies were also caused by Squidward due to his cologne, although this time Squidward didn't mean to. Also while SpongeBob realizes the truth by episode's end, in the aforementioned episode he does not.
The title card background is similar to the one used in the season 4 episode "Squid Wood."
The only character not to get allergic in this episode is Gary.
The plot of this episode is similar to the season 4 episode "Fear of a Krabby Patty," as both episodes involve a problem related to Krabby Patties that occurs after SpongeBob cooks too many of them.
Incidental 14's hot pink fin variant makes her comeback in this episode ever since her debut appearance in "Pickles."
File:NickVsNicktoonsAT!.pngSimulcasting. By the time Nick had started the episode, Nicktoons was already airing it.
This episode's premiere, alongside the other three in its premiere week was simulcasted on Nicktoons.[3] Due to Nicktoons' spacings of commercial breaks, the episode effectively debuted on that network first.
One of the incidentals' signs showing support for SpongeBob features the original sketch drawing of him found in the series' intro.
When SpongeBob looks at his hands in front of a mirror in his house and says, "If I can't cook Krabby Patties, then who am I?" the mirror shows an incorrect reflection of SpongeBob. The reflection itself is a non-mirrored duplicate of him, with only the holes mirrored.File:Incidental 40's Missing Eyebrows Error in Allergy Attack!.pngIncidental 40's missing eyebrows error.
In this episode, Incidental 40 appears without any eyebrows when Perch Perkins enters the Krusty Krab.
