While Frasier has 'left the building' for a while now, the series is still as well crafted, well acted, and humourous as the first season. You don't need to watch "Cheers", from which Frasier spun off, to appreciate the wit and humour of this comedy.
Frasier will tickle your funny bone with shenanigans like any good comedy. There's misconstrued meanings, "sliding doors", innuendo, gags, quirky mannerisms, and sticky situations a plenty. But there's also wit for your intelligence. It's not mensa, it's very accessible, and frequently references our media based culture a plenty. Imagine Big Bang but for the Theatre/Opera mindset.
The acting is spot on - I recommend viewing the DVD extras on the first season to get a sense of just how well the casting brought together this group of actors. Each actor seems to have been tailor made (well, handpicked really) to match the role.
Frasier is a sophisticated but bumbling, kind of pompous, loveable main character.
Niles, his brother, is equally 'sophisticed', but also neurotic - a younger brother (issues!) with an unrequited love for ......
... Daphne, the live in physio therapist, who is an eccentric young woman with a heart of gold.
Frasier's father is a retired cop who tells it like it is, and rubs his sons the wrong way - all the while keeping the brothers Crane grounded so that we, the viewers, can appreciate the family dynamic even more.
The supporting cast rounds out the crew very nicely - just watch the series - you'll see what I mean.
You can almost imagine the best Frasier episodes being successfully carried onto Broadway (minus singing) - the best episodes are *that* sharp and entertaining. The laughs are quick, they don't demean your wit with lowest common denominator jokes, and you appreciate the craftsmanship of the actors, the sets, and the series as a whole.
Oh - and it really is Frasier (aka Kelsey Grammar), singing the closing credits.. Who would've thought? :)