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!

Tim Whatley: Father Curtis told me about your little joke.
Jerry: What about all your Jewish jokes?
Tim Whatley: I'm Jewish. You're not a dentist. You have no idea what my people have been through.
Jerry: The Jews?
Tim Whatley: No, the dentists. You know, we have the highest suicide rate of any profession?
Jerry: Is that why it's so hard to get an appointment?

George: The tenant association made me give it to this guy because he was an Andrea Doria survivor.
Elaine: Andrea Doria? Isn't that the one they did the song about?
Jerry: Edmund Fitzgerald.
Elaine: I love Edmund Fitzgerald's voice.
Jerry: No, Gordon Lightfoot was the singer. Edmund Fitzgerald was the ship.
George: You could fit 15 people in that bathroom..
Elaine: I think Gordon Lightfoot was the boat.
Jerry: Yeah, and it was rammed by the Cat Stevens.