Brooke D'Orsay, who plays Kate, also played Robin, one of Charlie Harper's girlfriends in Young People Have Phlegm Too (2007).
First appearance of Sam Wilson, Walden Schmidt's altar ego.
When Walden is on a date with Kate as "Sam Wilson", he says he was born in Iowa. In real life, Ashton Kutcher was born and raised in Iowa.
Sam Wilson is the real name of the national personification of the U.S. federal government figure known as Uncle Sam.
The idea of Walden pretending to be poor is rather ironic, as Ashton Kutcher himself was once so poor he had to donate his blood to make ends meet.