Salt Water Taffy is about two boys named Jack and Benny. Jack is age 11, and Benny is eight. This graphic novel begins with Jack not being happy about going on summer vacation; his game boy runs out of batteries, there is no television, and he thinks this will be a bad summer vacation. The boys find a shop that sells Taffy and find that this is the best tasting salt water taffy they have ever had; in fact, it is the only salt water taffy they've ever had. Benny finds a small lobster hiding in a box of taffy, but when he tries to show his brother, Jack, the lobster is no where to be seen.
But, this is only the beginning. With the help of a friend they find named Angus, they learn the story of "Old Salty," and it turns out their summer might not be so boring after all.