SpongeBob and the rest of the Bikini Bottomites are oblivious to the fact that Christmas is just around the corner! It has taken the intellect of Sandy to teach them the error of their ways. Christmas trees are built, decorations lit and letters sent to Santa Claus. Little did they know that Santa failed to appear. It took the newly found Christmas spirit of Squidward to bring Christmas to Bikini Bottom.
On the Season 2 DVD, Patchy's line at the beginning of the second half of the show, "It's about time you got back! Now I can finish me story," is cut due to there being no commercials on the DVD. Four more scenes (or lines) were deleted as well. They all can be found on Christmas (DVD) in the special features in the Christmas Who? storyboard.
Squidward (as Santa) gave the first girl a Squidward antique instead of a wrench.
While waiting in line for Santa (as Squidward), Mr. Krabs had a deleted line in this episode. He said "And don't forget about me pony!" This was cut for unknown reasons.
After Squidward gives the first girl the gift, SpongeBob says "I told ya he was real!" enthusiastically.
When they sing "This Christmas Feels Like The Very First Christmas To Me", instead of Plankton and Mr. Krabs singing together, two Bikini Bottomites sing together.