Season 5 Episode 4

The Sniffing Accountant

Aired Thursday 9:00 PM Oct 07, 1993 on NBC

Episode Fan Reviews (3)

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out of 10
225 votes
  • While most of the Seinfeld episodes are hillarious this one takes the cake for pure laugh out loud, tears running down your face comedy.

    Although some other episodes are stronger in writing and for sustained comedy, this episode has the funniest scene in the entire Seinfeld series. I\'m referring to the scene where Kramer goes to a bar and tries to confirm that his, and Jerry\'s accountant, is sniffing cocaine.

    Kramer is in character and tries to play the cool dude but as always comes across as the big dufas that he is. The bit where Kramer skulls a beer while smoking a cigarette is quite simply the funniest scene in the history of television.

    As a point of interest, in the DVD extras there is a slightly differnt version where Karmer burps smoke after skulling the beer. I\'m not sure why they didn\'t put this one in the actual episode but for me it is the superior (funnier) version.