Will and Grace's outgoing message on their answering machine is a parody of the 80's hit "Who Can It Be Now" by Men At Work.
Will: (In a Hannibal Lectar voice) Don't stand too close to the glass, Clarice.
Grace: Don't joke about that! You promised you weren't going to do that!
Will: I lied. (Flicks his tongue rapidly)
Will: (After Jack drops the phone down his pants) I will reach in there and get it!
Jack: No you won't!
Will: No I won't, but I will slap you like a girl!
Jack: (To prison guard) Hi. I just wanted to say, I've seen the Scared Straight documentary seventeen times. Never took!
Will: Please forgive my friends, they're just... they're idiots.
Karen: I'm... Karen Walker, I'm Stanley Walker's wife.
Guard: (not hearing) His what?
Karen: Okay, fine. I'm his bitch! All right? I'm Stanley Walker's bitch! But I'm still his one and only bitch, I'll have you know.
Guard: I just didn't hear you.
Karen: (sheepishly) ...oh.
Will: Hi. I-I-I-I haven't done a lot of acting before. Actually, that's not true. I, for 19 years, I played the role of a heterosexual.
Zandra: My guess is, not very convincingly.
Jack: How sorry am I? "S" is for how very sad you make me feel. "O" is for, oh, how very bad you make me feel. "R" is for how wrong you make me feel.
Zandra: And the other "R" is for how rotten you are! Get off. Get off the stage!
Grace: (Noticing her pedicured toenails.) Oh, wow. I love that color. What is it?
Karen: Grace, (sighs) there's no color, they just cleaned off your toes.
Grace: God, I love this nightgown. It's just so roomy.
Karen: Honey, that's not a nightgown. That's one of Stan's fitted Tees.
Anthony: Roll camera. In three, two... (into camera) This is Anthony Dukane with Channel Three News. I'm standing here with Will Truman, the attorney for Stanley Walker. (to Will) Mr. Truman, do you think your client was treated more or less fairly because of his wealth and status?
Will: (very nervous) Uh... the--the status of Mr. Whacker-- Wicker-- Wexler--
Will: Walker. Thank you. (silly giggle) Hee hee hee! Uh... oy, boy. The answer to your question is--is, uh, Mr. Guilter's walk-- Mr. Guilter's alleged walk-- Wait. W-W-What--what I'm trying to say is--is-- that, yes, he's rich. He's very rich. But that doesn't mean he's--he's poor. Whosie boisie hohh...
Rosario: Miss Karen, time to get up.
Karen: Hey. How about bringing the volume down to foghorn level?
Rosario: Up yours, Count Drunkula.
Grace: Hi. Grace Adler. What I'm wearing isn't too revealing, is it? The men are locked up, I don't want to drive them into a state of sexual frenzy.
Guard: I wouldn't worry about it.
Grace: Oh, like you're so hot?
Karen: Oh, honey you scared me. I thought you were my clone, but none of them survived.
Jack: (about his acting coach) It's Zandra with a Z not Sandra with an S cos Sandra with an S goes ssss not zzzz.
An allusion to the Liza Minnelli song, written specially for her by Kander & Ebb - 'Liza with a Z', in which she elucidates the difficulty of her name being mispronounced by people all the time.
Will: Don't stand too close to the glass, Clarice.
This is a funny impersonation of Hannibal Lecter from the 1991 movie The Silence of the Lambs.