Niles: What's the point of going to Switzerland without spending a day on the slopes? So I ducked out of the conference and who should I run into, but Maris? She'd just flown in for her yearly goat placenta treatments.
Frasier: Good Lord, is it placenta treatment time again already?
Niles: We had a set-to on the slopes. She ran, I tried to follow her tracks in the snow, but alas, she made none.

Niles: Oh, now serving one hundred and fifty-one.
Frasier: Good God. He's here to see Roz?
Niles: Yes, well, no doubt they met when Sealy Posturepedic named them Man and Woman of the Year.

Roz: The whole thing is just so depressing. Lately everyone I know is settling down, getting married, having children. What am I doing wrong?
Frasier: Well, do you want me to answer as a friend or a therapist?
Roz: As a friend.
Frasier: See a therapist.