Mr. Krabs opens up a "yard" sale, where SpongeBob buys a hat that was worth $1,000,000! He plans to get it back, but SpongeBob doesn't want to. So he tries to scare him with a paper ghost, but SpongeBob gave the hat to its "dead" owner. As Mr. Krabs went to the graveyard, he battle lots of dead people to get his hat, but it was actually worthless!