This is by far my favorite episode of "Frasier". I'm a huge fan of the show and have seen every episode from all 11 seasons, and I can honestly say that "The Ski Lodge" is bar none the funniest, most well written episode of the bunch.
At a ski lodge, Martin is hard of hearing. While having conversations with everyone, he gets all of his information mixed up.
First off we have Frasier, who tries to get some action with Daphne's slutty friend. There's Niles, who's trying to win Daphne's heart. We have Daphne, who is interested in a ski instructor named Guy (pronounced "Gee").......and in turn, that same ski instructor has a thing for Niles!
With an ensemble that big, the writing flowed with sheer perfection. No character skipped a beat, and the end was a hilarious result. I don't remember when I laughed harder.