Rebecca: [about the former pool room] It's a tearoom.
Sam: Thanks for not making me guess.
Rebecca: So what do you think?
Sam: You want my honest first impression, my gut reaction?
Rebecca: Yes, I do.
Sam: I hate it. I hate it! I hate it!!

Rebecca: [after the gang hears that John Allen Hill had a heart attack] Should we visit him at the hospital? Who wants to go? Come on you guys... he's our neighbor... we know him. We should see him in the hospital.
Norm: Rebecca, it's not like he's our best friend or anything.
Rebecca: Norm, that's not the point. The point is you have to pretend to be nice to people - that's what makes you a good person.

Rebecca: [from the back room] I need somebody to talk to. Anybody. I really need some help. [Paul walks back and comes right back out] Not Paul!
Paul: I can't help somebody who doesn't want to be helped.

Rebecca: [Sarcastic] Rah, rah, rah.
Sam: Hey, you know, I never knew that you were a cheerleader. Although I've always admired your pom poms.

Rebecca: [to guests that have arrived at Cheers for their family reunion] I took the liberty of making name-tags for everybody. See: "Hello, My name's Rebecca". And this one is for you, Peter. [to Party Guest #1] And your name is...
Party Guest #1: We're all family. We know each other's names. [she walks away]
Rebecca: Let me make one out for you anyway: "B-I-T-C..."

Rebecca: [to Sam] Alright, I'll give you another chance. But I want to make something very clear - you've just got one chance left, and as far as I'm concerned, again, in baseball-ese: bottom of the 9th, you've got 2 outs, 2 strikes...and no balls.

Rebecca: Carla, do you think I'll make a good mother?
Carla: Nope.
Rebecca: What do you mean?
Carla: You asked me a question. I gave you an answer.
Rebecca: But I'm serious.
Carla: Sorry I'm just being honest.
Rebecca: You're not being honest. You're being mean.
Carla: Sometimes you get a twofer.

Rebecca: Did you get a chance to see Carla's babies?
Sam: They're two of the cutest little guys you've ever seen.
Rebecca: Who do they look like, Carla or Eddie?
Woody: Well they're twins, they kind of look like each other.

Rebecca: Do you know what I am. I'm a phony. I'm a great big phony. Pretending like I liked Mahler just so some rich guy would ask me out. I don't even know his first name.
Woody: Gustav. Gustav Mahler.

Rebecca: Excuse me Sam, I'm being beckoned.
Sam: Listen, if this is what you think it is, can I give you some advice?
Rebecca: What?
Sam: If you're going to make an ass of yourself, take it outside.
Season 7

Rebecca: Fine. I'm going to show people who are a little less self-absorbed. Hey, everyone! Look at me! Look at me!

Rebecca: Frasier, listen: I know Lilith coming back changes everything, so I'm just gonna step out of the picture, and there's no hard feelings.
Frasier: [completely oblivious to all she's saying] That bitch! Thinks she can waltz back into my life and start calling the shots!
Rebecca: I know what we almost had was very special, but we have a very special friendship too, so I think we should just leave it at that.
Frasier [still ignoring her]: ECOPOD, MY BIG WHITE BUTT! I was that close to popping her, you know that!? She's the mother of my child and I nearly did it!
Rebecca: I think we should just focus here, because, you know Frasier, I'm trying to be very gentle, because I wanna let you down easily, I don't wanna break your heart...
Frasier: [mimicking Lilith, still ignoring Rebecca] "I spent three days on a bus! Wah, wah wah!" Well cry me a river, bunhead!
Rebecca: [finally losing patience] FOR GOD'S SAKE, FRASIER, WILL YOU LISTEN TO ME!? I'M TRYING TO TELL YOU SOMETHING!

Rebecca: I am not going to have a baby until I'll know I'll be a good parent.
Sam: Taking care of Carla's kids is not going to prove you're a good parent. It just proves you can survive in the wild.

Rebecca: I cannot believe that Robin would use me like this.
Sam: Yeah I know. He seems like such a decent guy. It's not like he ever, you know, cheated on any of your friends on a business deal. No, no actually he did, didn't he? Well at least you never caught him with another woman. Oh shoot that happened too. Well maybe this is the very last bad thing he does. Yeah that's it.
Rebecca: Gee Sam, you think so?

Rebecca: I don't understand why nobody wants to come back to my beautiful tearoom.
Frasier: Well Rebecca, a restaurant should be like a mistress. See one shouldn't feel she's over eager to please. It's far more enticing if you need her more than she needs you.
Lilith: Who is this she you're talking about, Frasier?
Frasier: Purely hypothetical.
Lilith: It's a little strange for a happily married man to go prattling on about a mistress.
Frasier: Oh come on, hon. Give me this one. You already heard me admit I was whipped in front of the boys.
Lilith: That was good.