There are so many, but one of my favorites is when Frasier bets Blaine, Lilith's swindling half-brother, that he can't name the disciples for $50 at dinner. Blaine does, takes the money and says, "$950 to go, pass the puh-tah-toes, please." The way he said "potatoes" cracks me up, every time!
Oooh! Another One! Daphne's ex-fiance comes over for dinner and the lies and story-telling get out of control (thanks, Martin). They have trouble keeping them straight. There's a knock at the door, and everyone shuts up in panic! Frasier's eyes get big, "Wh-wh-who is it?" I love when he turns around to look at everyone with this goofy, panic-stricken smile in an attempt to appear confident! Priceless!