This collection presents more of the same, and thank goodness for that!  These 24 episodes have Sgt. Keroro and the Armpit Platoon still trying to conquer Pekopon, but mainly bickering among themselves and getting into odd (and hilarious) predicaments.  This time around the Armpit Platoon gets pulled into a school play, Peter Pan - A Tale of Terror, they present a parody of Jurassic Park complete with a cloned T-Rex, and try to raise money (to pay off Keroro's Gundam model debts) by opening a Ninja Training School.  Unfortunately this competes with Space Detective Kogoro's attempt to raise some cash with a "Space Deputy Seminar".  Mayhem ensues.

In Keroro's Sweet Patato Dango the sergeant decides to raise some money by selling chocolates before Valentines Day.  The only problem is that he gets conned into spending his limited capital on a truck load of sweet potatoes, so he makes a confection out of them and tries to convince everyone that sweet potato candy is a better gift than chocolate.  One of the better episodes was How to Succeed in Pekopon Conquering Without Really Trying, where Kululu becomes nice and starts to help the Hinatas for a change.  They're all so grateful that they give him cookies and other nice things.  The whole platoon decides that they'll be good too, gain the Earthlings trust, and then turn on them.  Keroro has a hard time however, and isn't sure what a good deed actually is.
 

Like the other collections, just about every episode on these discs has some good laughs.   One of the best this time around is the Christmas episode where Keroro decides that Santa is a rival alien trying to conquer Pekopon and sets out to kill him.  Or tickle him, whichever is easier.  There's also a funny parody of practical joke shows where the space pop-idol Sumomo gets into a Natsumi disguise and tries to 'punk' Giroro by getting the frog to kiss the human on TV.  It's not as easy as it sounds.

 Even the shows with weaker plots are funny because the show is filled with rapid-fire puns and jokes; so many that you can't catch all of them the first time around.  Not all of them are aimed at kids either, such are the time that one character pulls out "A weapon so horrible even North Korea has banned it!"  Basically, if you enjoyed the first two sets, this is more of the same.  Pick it up.

The DVD:

 
This four disc set contains the entire second season, episodes 27-51.   They come on four single-sided DVDs each in its own thinpak case.  The cases are housed in an attractive slipcase.
 
Audio:
 
 This show comes with the original Japanese soundtrack in stereo and a DD 5.1 English dub (with optional subtitles).  I viewed the show in Japanese and spot checked the dub track and found them to be both fine, if unexceptional, mixes.  There are not a lot of effects in the show, but the 2.0 track has some good separation and the 5.1 option does make some good use of the rears in the occasional action sequences.  The rare explosions do sound better on the dub track though they aren't as forceful as I would have liked.  Whether you prefer watching anime with subs or the dub, you'll be pleased with this set.
 
Video:
 
The show was made in 2004 and features a 4:3 image that looks very good.  The colors are solid and bright, the lines are tight, and the blacks are deep.  There was a bit of aliasing in the background, but nothing too tragic.  Overall this is a nice looking show.
 
Extras:
 
Not much in the way of extras.  The second and fourth discs include a clean opening and closing as well as a text 'Pekopon Invasion Database' which is a gallery of character designs.
 
Final Thoughts:
 

Filled with more puns, quips, and jokes, this set is just as uproariously funny as the earlier season.  While there are no new episdoes, and if you have the earlier releases you can safely skip this one, Sgt. Frog is easily the best humor anime currently in release and deserves to be in everyone's anime collection.  Highly Recommended.