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.

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.

Frasier: Niles, we're playing squash in twenty minutes. Where are your togs?
Niles: Oh, yes, I had to hide them in my briefcase. I told Daphne I was seeing patients all day. It was the only way I could get out of driving her to this flower show. It's two hours there and back.
Frasier: I see. Well, we could have rescheduled. Did you really have to lie?
Niles: Did I mention we'd be joined by Daphne's mother, who's suffering from some female complaint and can't get it through her head that I'm not a gynecologist?
Frasier: Ah. Well, then you had to save yourself.