Frasier: Niles, I would shave my head for you.
Niles: A gesture which becomes less significant with each passing year.
In the opening credits Niles mentions that Daphne had lost 9 lbs. 12 oz at the weight-loss spa. This is probably a deliberate reference to the birth of Janes Leeves' (Daphne) daughter. According to www.imdb.com, she was born in Jan 2001 and weighed 9 lbs. 12 oz. See more...
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Continuity: At the beginning of the show, Frasier is on the plane sitting next to a woman who finds out he's only on there because he wants to pursue her. She asks the flight attendant if she could change seats - but the shot before showed that the attendant had completely walked by their seat but when the woman asks her if she can move she has not passed their seat yet.
Continuity: Marty and Sherry are looking at old photos to use at Marty's birthday party - we can see one in Sherry's hand that has noticeable brown marks down the back, as though it had been glued in an album. The next shot shows Marty passing this one to her, even though in the shot before it was in her hand. When Sherry passes the picture over to Niles and Frasier, in the shot when they get it, it's not the same photo, as it is clean on the back.
Continuity: Near the beginning of the show, Frasier brings Roz a muffin in a bag which she places to the left of her phone (her left). During the scene, the bag shifts from being near the console to being back to left of the phone. At one point Frasier and Roz leave the booth, then come back in, and it has moved in the meantime.