In the first season of the series, there appear to be many powerful comedy events where Fraser and Niles 'plan to 'improve' their parents' tastes by taking him to a fancy restaurant, when he takes them to his favorite place, a rustic steak restaurant. On the other hand, Frazer is attracted to a war of words with columnist Derek Mann, leading Man to challenge Percy to fight.
The show looks like one of the brighter entities in the incoming freshman sitcom class, a series that constructs its characters and situations with care and skill from the start rather than relying on seeking to confirm expectations.