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Microsoft's Bill Gates guest stars on Frasier's 2000th radio broadcast, an event clouded by a flap over a missing tape of an earlier show.
Accidents will happen. That's as good an excuse as any for what befalls Frasier's carpet---and Martin's beloved old chair. Also, Niles gives piano lessons to Roz (who's good) and Daphne (who's not).
Wine snobbery obsesses the Crane boys, who vie to see a legendary collection of vintages accessible to Frasier's annoying former tutee.