"Chocolate with Nuts" is the first half of the twelfth episode of the third season and the 51st overall episode of the American animated television series SpongeBob SquarePants. It was written by the storyboard directors, Paul Tibbitt and Kaz, alongside Kent Osborne and Merriwether Williams with Andrew Overtoom as animation director and Carson Kugler, William Reiss and Mike Roth serving as storyboard artists. It was produced in 2001 and aired on Nickelodeon in the United States on June 1, 2002. In this episode, SpongeBob and Patrick become entrepreneurs in an attempt to live the fancy life.