Quote from Noel in The Two Hundredth Episode
Frasier: Ladies and gentlemen, let's please welcome Microsoft chairman Bill Gates. Good to see you, sir. Bill Gates: Sorry I was late. Frasier: That's quite all right. Bill Gates: I was just talking to an old friend. Frasier: Yes. [Noel walks by the window and gives Bill Gates a "Vulcan Salute". Bill gives him a thumbs up]