Frasier: Oh, Niles. I hope you had the presence of mind to bring presents of mine.
Niles: I haven't heard that line since last year. But then again, Christmas is the season for chestnuts.

Martin: Oh, that's it. I know I should have stocked my old Ballantines as soon as they stopped making it. Now, I can't find a single can. Christmas is ruined.
Daphne: Christmas is about more than beer, Mr. Crane.
Niles: Yeah. And this year's extra special because Daphne and I are together.
Martin: Well, that's true. No more Mel, no Maris, no Lilith... maybe I won't need beer this Christmas.

Santa: Do you think that Dr. Mary could help Santa to cheer up his elves?
Mary: Why don't you give them some candy?
Santa: That's a great idea.
Frasier: No, that's a terrible idea. Your elves are probably suffering from seasonal-affective disorder. Now, loading them up with sweets will only aggravate the problem!
Santa: Kids love candy.
Frasier: Elves are not kids, they're tiny men.