Woman: I can't believe somebody pulled the top off of this muffin.
Elaine: That was me. I'm sorry. I don't like the stumps.
Mr. Lippman: So you just eat the tops?
Elaine: Oh, yeah. It's the best part. It's crunchy. It's explosive. It's where the muffin breaks free of the pan and sort of does its own thing. I'll tell you. That's a million dollar idea right there. Just sell the tops.

Jerry: So we're going to make the post office pay for my new stereo?
Kramer: It's a write-off for them.
Jerry: How is it a write-off?
Kramer: They just write it off.
Jerry: Write it off what?
Kramer: Jerry, all these big companies, they write off everything.
Jerry: You don't even know what a write-off is.
Kramer: Do you?
Jerry: No. I don't.
Kramer: But they do. And they're the ones writing it off.

George: I still don't see why I can't ask her about my arm.
Elaine: She's a physical therapist. She doesn't want to have to deal with that outside of the office.
George: Why not?
Elaine: Because it is what she does.
George: I love these people! You can't ask them questions. They're so mentally gifted that we mustn't disturb the delicate genius unless it's in the confines of an office! When huge sums of money are involved, then the delicate genius can be disturbed!
Elaine: George, you got a little something, right here.
George: [wiping face] These people think they're so important!

Kramer: If anything, we'll probably get there early. I'll have a chance to go to the Duty Free shop.
George: The Duty Free Shop? Duty free is the biggest sucker deal in retail. Do you know how much duty is?
Kramer: Duty.
George: Yeah, "duty". Do you know how much duty is?
Kramer: No, I dunno how much duty is.
George: Duty is nothing. It's like sales tax...
Kramer: Well, I'd still like to stop at the Duty Free Shop.

Elaine: Did you read the whole thing?
Kramer: Oh, yeah.
Elaine: Yeah? So, what's it about?
Kramer: Well, it's a story about love, deception, greed, lust, and unbridled enthusiasm.
Elaine: Unbridled enthusiasm?
Kramer: That's what led to Billy Mumphrey's downfall.
Elaine: Oh, boy.
Kramer: You see, Elaine, Billy was a simple country boy, you might say a cockeyed optimist, who got himself mixed up in the high-stakes game of world diplomacy and international intrigue.
Elaine: Oh, my God.

[As several women weep at the funeral]
Elaine: You know I really hate my clothes.
Jerry: Hmm.
Elaine: I open up my closet, there's just nothing.
Jerry: Hmm.
Elaine: Nothing. I hate everything I have, I really hate it. [the weeping intensifies] I mean, at this point, it's like I can wear something three or four times and that's it.
Jerry: Hmm.
Elaine: It's getting to be a terrible problem for me.