Kramer sets up a new company - Kramerica Industries, and hires an intern from NYU to help out with the day to day activities of running a fake large company. Jerry thinks his girlfriend's navel is talking to him. George continues to work for Play Now even though his boss is trying to force him out after George lied about being handicapped. Elaine makes wagers with Jerry that she will not continue to see David Puddy.
Frank sets up a new business selling computers and hires George and Lloyd Braun (seen in "The Non Fat Yogurt" and "The Gum") to compete against each other in a sales contest. But Frank's relaxation technique drives everybody completely nuts. Jerry's new girlfriend encourages him to let his emotions out. Kramer takes Frank's screen door and puts it up in his apartment, creating "Anytown, USA", but the local kids make relaxation difficult. Elaine discovers her "shiksa appeal" and suddenly every Jewish man in New York, including her former boss, is attracted to her.
Kramer becomes annoyed at all the junk mail he gets, so he decides to stage a crusade against the post office. Jerry runs into "Fragile Frankie", a former childhood acquaintance, who tries to sell Jerry a huge new van. Frank and Estelle try to find a way to spice up their love life, against George's objections. Meanwhile, Elaine dumps Puddy for a guy who does TV spots for an electronics store called "Nobody Beats The Wiz".
After Kramer rescues the set of the old Merv Griffin show from a dumpster, he sets it up in his apartment where he interviews anyone who happened to drop by. George's new girlfriend gives him a hard time after he strikes a pigeon with his car. When he hits a squirrel she insists that he take it to the vet and then care for it at home. A new guy at the office is driving Elaine crazy. Jerry has a new girlfriend who inherited a fabulous collection of classic toys from her late father. She won't let Jerry touch them - let alone play with them - but he soon finds a way ...
Kramer returns to H&H bagels after a 12 year strike. Elaine gives "denim vest" a fake number on her free sub card. Jerry meets a woman named Gwen who is "two faced". (She doesn't look good in some light)George creates a fake charity called "the human fund" to give fake Christmas presents at Kruger. He invites Kruger over to celebrate "Festivus" when he can't cash the 20,000 dollar charity check to "the human fund".
Jerry goes to buy a new car from David Puddy, who's been promoted to the sales floor. But after Elaine breaks up with Puddy (again), Jerry is worried that he wont get a good deal on the car. George seeks revenge on a mechanic after he accuses the mechanic of stealing his candy bar. Kramer takes the same car Jerry is looking at out on a long test drive to see how far he can go on free gas without filling up the tank.
Jerry, George, Elaine, and Puddy get invited to Joe Mayo's party. Elaine throws Puddy's fur out the his window. Kramer and Newman put reverse peepholes so they can see if anyone is in their apartment before entering. The super tries to evict Newman but Kramer sticks up for him. Newman begins a secret love affair with the super's wife and Kramer gets worried. Newman finds Puddy's fur in a tree and George winds up paying for a massage chair because his back is tweaked from his fat wallet. Jerry carries a purse and wears a fur to fool the super and gets robbed on the ...
Elaine accidentally steals a "Ziggy" cartoon and sends it to the New Yorker as one of her own. Jerry confides in Kramer that a fellow comedian, Sally Weaver, should quit stand up. Kramer tells her this and she then targets Jerry as the devil in her act. She gains popularity and gets her own cable special. George is dating a woman who looks like Jerry.
Kramer buys a strong box because there have been several robberies in the building. He tries to hide the key but Jerry keeps finding it. George is trying to break up with his girlfriend Maura, but can't convince her to leave. Jerry doesn't recognize his new neighbor, Phil, and won't let him in the building. Elaine is dating a poor man who she thinks is a super hero.
Kramer learns that he's finally making some royalties from his coffee table book. He decides to retire to Florida and live in the same condo complex as Jerry's parents. Jerry goes to visit his parents in Florida and gives his dad his birthday present - a Wizard portable computer. Morty thinks it only has one primary use - as a tip calculator. Kramer decides to run for the condo board of directors and Morty decides to use Kramer to install a puppet regime and wield power from behind the scenes. Jerry decides that in order for Kramer to win they need to get tip ...
Jerry is stunned to learn that his new girlfriend has a mysterious "tractor story" that she is not telling him. Kramer and Mickey act out symptoms for medical school students, but Kramer gets repeatedly typecast. George perfects the showmanship art of going out on a high note during meetings at Kruger. Meanwhile, Elaine is stunned to learn that Puddy is religious, and he informs her that she's going to hell.
While at Brentano's, George is forced to buy an expensive art book after taking it into the bathroom. George has a hard time getting rid of said book. Jerry catches Uncle Leo shoplifting and has a hard time dealing with the situation. Kramer and Newman set up a rickshaw business using New York's homeless population but the plans quickly backfire. Elaine gets in trouble when she has a drunken make out session at Peterman's Christmas party and Peterman orders the guy to attend rehab.