Quote from Niles in Ham Radio
Gil: I'm Nigel Fairservice, Inspector. I was strolling in the garden when this dreadful tragedy occurred. Frasier: Did anyone see you? Gil: Several people. Hans, the German butler. Niles: [Frasier cues him, he speaks in a German accent:] Ja, I saw the gentleman. Gil: O'Toole, the gardener. Niles: [Frasier cues him, he speaks in an Irish accent:] Aye, 'twas himself and no mistake. Gil: As well as Prudence McAllister. Niles: [Frasier cues him, he speaks like a dowager:] Yes, I was taking a breath of air.