- Mild
- Frasier has an attraction to a beautiful Lawyer (Teri Polo). She is often seen in heels, and pencil skirts which display her figure.
- In the Season 7 episode "The Dog That Rocks The Cradle", a male character gets completely naked, but it is played for laughs.
- Sexual jokes are often made. Some mild references and implied sexual activity; usually comical. Nothing explicit is shown although there are occasionally scenes indicating characters are about to or have just had sexual relations. Some characters have frequent jokes made about their sex lives, for example:
- An episode is orientated after prostitution.
- Many sex references in an episode being about Niles and Daphne's sex life.