Frasier: Would you do this commercial?
Niles: Oh, certainly not, I'm a respected psychiatrist. [looks at watch, then stands]
Frasier: So what you're saying is that I shouldn't do it.
Niles: No, no, no, no. I'm saying it doesn't matter. Let's face it, Frasier,they've already looked up your skirt and they've seen everything there is to see.