George is tired and needs to take a nap while at work; he finds the perfect place, under his desk. Kramer has taken up swimming, but he finds the local pool too constricting for his needs so he begins swimming in the East River between the Queensboro Bridge and the Brooklyn Bridge. Elaine's date Hal (Vince Grant) is worried about his back after injuring it on a bench. Later, he sends her an erganomic mattress and she assumes he'll be needing it for sex. She gives the mattress to Kramer. Jerry is getting new kitchen cabinets, but the contractor (Stephen Lee) is constantly asking him questions. George gets Jerry's contractor to make some modifications for his desk, including space for an alarm clock. Steinbrenner is in George's office looking for him to ask him what the lyrics are to "Heartbreaker" by Pat Benatar; he decides to wait for George to return. George gets Jerry to phone in a bomb threat in an effort to get Steinbrenner out of his office; instead, he decides to hide under the desk. After finding George under the desk, Steinbrenner thinks he has ESP and would be perfect to meet the "terrorist's" demand of a fitted hat day.
Meanwhile, Jerry's contractor, left on his own, has built a large and obtrusive addition to Jerry's kitchen that no one likes. Elaine gets her mattress back when Hal tells her it was just for her back; however, Kramer has fouled it up with the stench of the East River. Elaine's boyfriend discovers the benefits of swimming in the East River, and invites his fellow patients to join in. Steinbrenner hears a ticking sound in George's office, thinks it's a bomb, calls in the bomb squad, and instead he finds George's clips, coffee mug, alarm clock, etc. Jerry decides he needs his old kitchen back. Elaine throws her back out trying to get rid of the mattress, and goes to the East River as well. George finds a new place to nap: in Jerry's cupboards, which were rebuilt into their normal condition for $4,000.