Sanma's chosen activity is to go underwater, since they've done things in the air, on land, underground, and above water in the past. This includes scuba diving, trying out a SEA BOB, and harpoon fishing. Meanwhile, Kimura chooses activities via dice. They end up working part time at an izakaya, and trying to get big laughs at a school. The show wraps up with Kimura singing Sanma's requested song: A Piece Of My Life from Kimura's Go With The Flow album.