Niles: Have you noticed there are fewer hazlenuts in these biscotti?
Frasier: So I'm not crazy.
Niles: And yet they've gone up twenty-five cents.
Frasier: Oh, fewer nuts, more money. Something I've been aspiring to my entire professional life.

Frasier: Niles, was that Natalie Spencer I just saw you talking with?
Niles: As a matter of fact it was. I've been admiring her all evening, so I steeled myself and asked her if she might be free next week.
Frasier: And?
Niles: Well, her lips said "no" but her eyes said "read my lips."

Roz: God, that's the last time I jog in these shorts. My thighs are chafing like a couple of hams wrapped in velcro! [to the waitress] Non-fat Mocha, please! [Roz sits down with Frasier and Niles]
Frasier: As flattered as we are that you've chosen our company over, say... a shower, perhaps you'd like to go to the ladies room to freshen up a little bit?
Roz: Hey, at least I try to keep in shape. I haven't seen one of you two run an eight minute mile.
Niles: Stand upwind of us and you might.