The Sniffing Accountant Season 5, Episode 4

Kramer

Oh yeah, I've been known to drink a beer or two. But then again, I've been known to do a lot of things. (Waiter opens the counter which hits Kramer on the head) Cigarette?

Barry

(sniffs) No, I never touch them.

Kramer

I suck'em down like Coca-Cola. Well here's to feeling good all the time. (Kramer drinks the beer and smokes the cigarette at the same time. Barry sniffs) Looks like you've got yourself a little cold there, eh fella?

Barry

I don't think so.

Kramer

Me neither.