Niles: She is comely, in a back-alley sort of way.
Frasier: Roz, yes she's very attractive.
Niles: Do you ever think about you two, you know...
Frasier: Roz and me? [laughs]
Niles: Oh, come on.
Frasier: No, no.
Niles: You've never fantasized about stealing away to a cheap little motel with her?
Frasier: Oh well, I'm a normal man with normal urges. She does have a silk blouse that falls open a bit when she leans over the cart rack. But mixing work with romance, I don't know, is it ever worth it?
Niles: I don't know, you tell me. You're the one who looked down her blouse!

Niles: What is that? Rain?
Frasier: No, God is crying!
Niles: Oh, can't I ask a simple question?
Frasier: Do you ask any other kind?

Roz: But he pretended he was going to ask me out. Now, isn't there a commandment against that?
Niles: No, they didn't go into dating until the New Testament.

Niles: Of course it was! Frasier and I were planning a big surprise party. But, if we threw it on your birthday it wouldn't have been a surprise, thus we waited a week. So, surprise! Oh, if you could just see the look on your face.
Frasier: Just give it up, Niles!

Martin: Come on, no,w we've gotta hurry up because the boys are taking us to Hoppy's Old Heidelberg tonight for dinner!
Daphne: Oh great. German food. We whipped the Jerries twice this century and they still have the last laugh.

Frasier: Well Niles, it doesn't look like anybody is leaving, why don't we take a table outside?
Niles: Why not, I'm feeling al fresco.
Frasier: Oh, how does Mrs. Fresco feel about that?

Niles: Oh look, look, that must be Roz's coffee companion. Wow! He's really handsome, isn't he?
Frasier: "Wow!" Did you say "Wow?"
Niles: Good lord, I did. I've never said "Wow" when describing another man before. I wonder if that means something.
Frasier: Oh, absolutely. It means you're a gay man. Your life with Maris was a big charade and you should have come out of the closet years ago. Are you going to tell Dad or shall I? [laughs]