The Gift Horse S5E2: "For Martin's 65th birthday, Frasier and Niles engage in their yearly competition to buy him the better gift. They keep one-upping each other, until Frasier makes the ultimate sacrifice and buys Martin a humongous big screen TV. Niles, however, trumps him by buying Martin his old patrol horse, Agides." Whine Club S7E17: "Frasier begins to think that Niles' new girlfriend may be slightly manipulative, a suspicion that is brought to the forefront when Niles suddenly announces he wants to run against Frasier to be the prestigious Corkmaster of their wine club." link to other match-up : https://www.reddit.com/r/Frasier/comments/dl0ca8/frasier_bracket_my_coffee_with_niles_vs_author/