Niles: Evening, Daphne.
Daphne: Oh, Dr. Crane, don't say anything about last night's boxing match. Your dad hasn't seen it yet.
Niles: Oh, I didn't even know it was boxing season.

Frasier: Hello, Niles. You know, it's not to late to ask them to put a big blue ball in front of your face during the broadcast. Perhaps spare you some shred of your reputation.
Niles: I'd laugh in your face but I'm saving my voice.

Martin: You're gonna help sell that poor old guy down the river?
Niles: Not at all. Mr. Safford is unbalanced. His son is worried sick about him.
Martin: Oh, his son's worried he's not gonna get his hands on his father's fortune. Boy, the minute a man starts getting up there his kids start making plans to divvy up his stuff.
Frasier: Dad, you'll be pleased to know that Niles and I have decided to give all your things to charity. We're donating your clothes to the blind.