Isn't it refreshing for a TV sitcom not to talk down to its audience but to credit the viewer with some intelligence? Frasier is just about the best written sitcom of all time in my opinion. The performances of even the smallest of characters are always of the highest standard. I have watched Frasier episodes over and over again through the years and always find something fresh in them. Whether it is a line I missed or some small physical movement there is always something to savour and to make me laugh again. I know most of the lines off by heart now, but the delivery of those lines is so perfect that I laugh often more than the first time. How Seinfeld got all the plaudits escapes me when Frasier is far superior in every respect. The writers, cast and crew must be so proud of their achievement in bringing this superlative piece of work to the screen.It is sadly missed - though still to be seen in daytime reruns.And I do watch it over and over. Even the episodes I think were not up to scratch bear watching again and are always better than I remember them. I bought the entire series in a boxed set but have never watched it because ti still appears on British TV. If you do not find it funny you have no sense of humour. Genius writers and superlative performances make this unmissable.