|Written by|| Mark Radice|
|Publisher||Sesame Street Inc.|
Hiram and Burt, the sole employees of Oscar's company "Dirtballs", spend the episode learning new things about dirt. They sing the song in celebration of dirt, while Oscar moans from within earshot. After their song, he closes shop for good. They realize they're out of work and decide to go into musical theater instead, dancing off singing "Give My Regards to Broadway."