Frasier has an attraction to a beautiful Lawyer (Teri Polo). She is often seen in heels, and pencil skirts which display her figure.

In the Season 7 episode "The Dog That Rocks The Cradle", a male character gets completely naked, but it is played for laughs.

Sexual jokes are often made. Some mild references and implied sexual activity; usually comical. Nothing explicit is shown although there are occasionally scenes indicating characters are about to or have just had sexual relations. Some characters have frequent jokes made about their sex lives, for example:

An episode is orientated after prostitution.

Many sex references in an episode being about Niles and Daphne's sex life.

All violence is extremely comical.

On the streaming apps and DVD slut is said in an episode in season 1.

Frequent uses of mild profanity such as "son of a bitch", "hell", "damn."

In the Season 11 episode "High Holidays" Martin eats a pot brownie intended for Niles.

Martin can be seen with a beer in his hand almost every episode.

Frasier and Niles continually drink wine, sherry and other 'high-class' alcoholic drinks. Drunkenness is rarely shown.

Characters smoke cigarettes and cigars occasionally, though not frequently.

Frasier claims in one episode that he 'mistook' a neighbor's balcony plant for marijuana.

In one episode Frasier is sick and insists Daphne go to the pharmacy and get him some medicine, and Daphne's reply is "This will have you high as a kite!"

No frightening or intense content whatsoever, however there are numerous emotional scenes.