Frasier: Niles, there's been a little misunderstanding. Perhaps it's time you explained to everyone about the dead seal.
Niles: (laughing) Dead seal? At my Golden Apron dinner? That's enough bubbly for you!
Frasier: Niles, they think you murdered Maris!
Gretchen: I saw him stabbing her!
Niles: Oh, I see what's happened! Oh, this is funny! Oh, you are all going to laugh when you hear this. I was simply stabbing a seal.
Claudia: You killed a seal?
Niles: Oh, no, no, I didn't kill it, it was already dead when we found it.
McLean: You found a dead seal?
McLean: And it was wearing a peignoir?
Frasier: Now that is ludicrous. We put the pegnoir on it.
McLean: And the perfume too?
Frasier: Yes, of course.
McLean: So you found a dead seal, dressed it in a peignoir, doused it in perfume, and stabbed it?
Niles: I told you you'd laugh.
(The other policeman comes in with the torn, bloody peignoir)
Athanis: I found this washed up on the beach.
Niles: Well there, if that doesn't prove my innocence, I don't know what does.