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“The Sniffing Accountant”
Seinfeld episode
Kramer posing as a cocaine dealer in a bar.
Episode no.	Season 5 Episode 68
Written by	Larry David & Jerry Seinfeld
Directed by	Tom Cherones
Guest stars	Christa Miller
Original airdate	October 7, 1993
Season 5 episodes
Seinfeld - Season 5 September 1993 - May 1994
The Mango The Puffy Shirt The Glasses The Sniffing Accountant The Bris The Lip Reader The Non-Fat Yogurt The Barber The Masseuse The Cigar Store Indian The Conversion The Stall The Dinner Party The Marine Biologist The Pie The Stand In The Wife The Raincoats, Part 1 The Raincoats, Part 2 The Fire The Hamptons The Opposite
List of Seinfeld episodes

"The Sniffing Accountant" is the sixty-eighth episode of the hit sitcom Seinfeld. This was the 4th episode for the 5th season. It aired on October 7, 1993.

George's father gets him an interview as a brassiere salesman. Evidence points to Jerry's accountant being a cocaine user. Jerry, Kramer and Newman set up a sting to find out the truth. Elaine's new boyfriend is perfect except for his unwillingness to use exclamation marks.

Trivia sections are discouraged under Wikipedia guidelines. The article could be improved by integrating relevant items and removing inappropriate ones.

• Although Elaine and her boyfriend, Jake Jarmel, break up during this episode when he doesn't put an exclamation mark on a post-it note, they briefly get back together in the season finale, "The Opposite."
• Christa Miller had a brief role as a bra saleswoman, in which George touched her briefly, resulting in his firing. She would later play a different role as George's girlfriend in season 6's "The Doodle."
• The mohair sweater Kramer wears in the bar is the same sweater worn by Mrs. Sokol's daughter in Season 3's "The Boyfriend (Part 2)" on her second date with George.
• Kramer's impressive display of simultaneous drinking and smoking required two takes to get right. After the first attempt, Michael Richards let out a loud and unscripted (albeit humorous) belch that necessitated a second try at the scene.
• Michael Richards considers this episode one of his favorites.

Kramer: Here's to feelin' good all the time. (He then drinks an entire beer with a lit cigarette still in his mouth)

Barry: Listen, don't take this personal, but when I come back I'm sitting over there. Kramer: Whatever turns you on.

Elaine: Why don't you ask your mother. You live with her now don't you?

Elaine: Don't forget to wash your hands before supper.

Kramer: I suck 'em down like Coca-Cola