Niles wants to borrow Martin's gun so that Maris will feel safe while their security system is being repaired. This is inconsistent with Season 2's "Burying a Grudge" in which we learn that Maris sleeps with a pearl-handled revolver under her pillow.
Life at KACL: Kate Costas becomes the third station manager to be seen or have an actual character, the others being Ned Miller from "Oops" and Tom Durant from "The Matchmaker." Father Mike is fired early in the episode for the low ratings that he referred to in the same episode, although his poster is still on the wall outside the studio and is still there in subsequent shows. Despite Kate's mocking address of Frasier as "Captain Midnight" his new slot is actually 2AM - 5, a complete inverse of his normal slot. Perhaps Bonnie Weems's car show is still on at midnight, where Gil had her banished to, as was mentioned in "Frasier Crane's Day off."
The poster advertising Father Mike's radio show is still on the wall at KACL during Frasier and Kate's verbal sparring in the hallway even though Father Mike was the first one fired by Kate because his "numbers were down".
Frasier: This is Dr. Frasier Crane--KACL. All talk! All night! All naked!
Caller/Mark: Uh hey Dr. Crane. It's Mark.
Frasier: Hello Mark, I'm listening.
Mark: Okay, well, I work at this all night mini-mart and um I've been watching myself on the video camera. And the camera me is doing things I don't approve of.
Frasier: Yes, but those people are usually wretched little demigods who don't know the difference between the kind of respect that is earned and the kind of respect that is, irrespective, (desperately trying to come up with the rest of his thought) of, of what others expect.
Kate: Isn't it sad when bad things happen to good sentences?
Frasier: That's called pandering.
Kate: And that's called a Peabody Award.
Bulldog: I need this job. I just promised my mom a new pacemaker. Wait, think I can get her to believe I said pastamaker?
Frasier: Oh God, Roz, I don't think I've helped a single person tonight.
Roz: Helped? You'll be lucky if you don't get sued. You told a longshoreman to come out of the closet, and a gay guy to spend more time on the docks.
Frasier: Well, you're the one who's supposed to keep track of who's on what line.
Roz: (hysterical) Okay, let me make it easy for you: freaks. Freaks on line one. Freaks on line two. FREAKS EVERYWHERE!
Roz: Frasier, I want you to flash forward to tonight. It's sometime after midnight. Dennis Abbott and I have just had a glorious meal at Le Ralee. Dennis has just asked me back to his penthouse apartment to see his priceless collection of silk sheets. And I lean forward and whisper, "I can't. I have to go to work in an hour." What is wrong with this picture?!
Frasier: Well, for starters, you at Le Ralee. It's a two-week wait.
Roz: So is Dennis Abbott!
Frasier: I'd rather stay local if going national means sucking at the sump-pump of sensationalism!
Kate: Well, I'm the boss, Doc. So, pucker up!
Episode Title: She's the Boss
A reference to Who's the Boss? the 1980s sitcom starring Tony Danza, Judith Light, Katherine Helmond and Alyssa Milano.