NBC (ended 2004)
From Something Borrowed, Someone Blue season seven:
Niles: I find that remark rude, boorish and impossible to deny
From The Seal That Came To Dinner season six:
Niles: Honestly officer my wife's alive, she's in Antwerp having her elbows done
Here's two from Season 3, Kisses Sweeter Than Wine :-
Frasier to Niles : Niles don't yell at me, if you were able to lift anything heavier than an emery board we wouldn't be in this posititon!
Martin : Jeez, I thought you were just going to slit your wrists, looks like you went for the death of a thousand cuts
Frasier : I cut myself because I was shaving without water and why was there no water, because I had to move your chair, which goughed the floor, which made me call for Joe, who found bad pipes, which called for Cecil, who ate the cat, that caught the rat that lived in the house that Frasier built
Season 1, Episode 7: Call Me Irresponsible
Frasier : Every time we touch and kiss I get queasy.
Catherine : What are you telling me? That the thought of making love to me makes you sick to your stomach?
Frasier : Yes, but don't take it personally!
From Season Seven: To Thine Old Self Be True
Frasier: (Re Maris) It's hard to believe that's the same frail woman who once sprained her wrist from having too much dip on a cracker
Season 7 "Radio Wars"
After Carlos and the Chicken have played an on-air joke on Frasier:
Martin: Do you think you could get me a tape of the show?
Frasier: What on earth for?
Martin: How often do you get to hear your son on the radio?
Frasier: (yells) I'm on the radio every day!!!