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The Sniffing Accountant


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When Elaine spots their accountant on the street and invites him up, Jerry worries that Barry's persistent sniffing might indicate a drug problem. While telling Kramer of his suspicions, Jerry then gives his neighbor an old sweater which he claims is too itchy for him to wear. Meanwhile, when his father arranges an interview for a job selling bras, George is forced to suffer through an argument with his parents about the undergarment.

Upon learning that Barry is on a trip to South America, Jerry enlists Kramer and Newman in a plan to uncover the accountant's drug problem. So, after a stake Out of his office, Kramer joins Barry in a bar where he ends with a picture of a stunned accountant using the bathroom like everyone else. Meanwhile, after arguing with her new boyfriend over his reluctance to use exclamation points, Elaine ends up driving him away.

Although a successful interview lands him the bra salesman's job, George quickly loses it after touching the owner's temperamental daughter. Then, after preparing a letter terminating Barry and sending Newman to mail it, Jerry and Kramer discover that the old sweater may have actually been the cause of the accountant's sinus problem. But, after Newman's loses the letter, thus failing to void their business relationship, Jerry discovers that Barry is bankrupt because of a drug problem and that he and his friends have lost all of their investment.

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This was the first episode of Seinfeld to be filmed on Stage 9 at CBS Studio Center in Studio City, California. The much larger stage enabled the Seinfeld production crew to realize the ever-widening story scope. Stage 9 remained Seinfeld's home until production finally wrapped for good.

The audience makes their final spontaneous applause for Kramer's entrance in this episode. The response was nixed by Larry David, who thought it took away the reality (and precious seconds) away from the show. The audience warm-up would tell the crowd in advance to resist the urge to clap during Kramer's entrances.

A stakeout scene featuring Kramer, Newman and Jerry had special significance for Wayne Knight who had worked as a private investigator prior to becoming an actor in New York City.

The Sniffing Accountant features a classic scene in which Kramer simultaneously drinks a beer and smokes a cigarette. The performance helped earn Michael Richards a second consecutive Emmy for Outstanding Supporting Actor in a Comedy Series.

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"From the first time I laid eyes on a brassiere, I was enthralled."

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