Gil: Frasier! I am so sorry. I thought that last call was appalling.
Frasier: Thank you, Gil.
Gil: You poor man! How long you must have dreaded this dark, yet inevitable day. I so wish you could have been allowed to come out in a time and manner of your own choosing, instead of being wrenched from your closet, your voice cracking, your cheeks crimson with shame.
Frasier: Gil, I am not gay.
Gil: Oh, Frasier, you can't play coy once you've been caught traipsing around Bad Billy's in shorts that left little to the imagination.
Frasier: They were not my shorts. I simply borrowed them because my own had split when I bent over-
Gil: Oh, please! We don't need to know everything. I just want to say that your KACL family will be here for you as you take your first brave steps on that yellow brick road to pride and self-acceptance and-
Frasier: Oh, shut up, you big queen! [exits]
Gil: I see kitty has claws.

Niles: Will you look at this crowd? It's like a Who's Who of the creme de la creme of the upper crust!

Roz: I'm so glad you're here, you can meet my new boyfriend. He's the hottest guy I've dated since-
Niles: Frasier!
Roz: Okay, the hottest guy since... [laughing] Frasier.