Quote from Niles in Death Becomes Him
Daphne: Oh, stop grumbling. It won't be so bad. Well, unless you have to parade around the office in one of those gowns where your little bum peeks through the back. Frasier: So, Niles, what's Dr. Newman's number? [Niles is distracted again] Frasier: Niles? Niles! Niles: I'm sorry, I must have drifted off again.