The Sniffing Accountant

4th episode of the 5th season of Seinfeld

"The Sniffing Accountant"

Seinfeld episode
Episode no.| Season 5
Episode 4
Directed by| Tom Cherones[1]
Written by| Larry David & Jerry Seinfeld[1]
Production code| 504[2]
Original air date| October 7, 1993 (1993-10-07)
Guest appearances

* Wayne Knight as Newman
* Estelle Harris as Estelle
* Jerry Stiller as Frank
* John Kapelos as Barry
* Richard Fancy as Lippman
* Marty Rackham as Jake
* Patrick Cronin as Farkus
* Christa Miller as Ellen

Episode chronology
| ← Previous
"The Glasses"  | Next →
"The Bris"

|

List of episodes

"The Sniffing Accountant" is the 68th episode of the sitcom Seinfeld, being the fourth episode of the series' fifth season.[3] It aired on NBC on October 7, 1993.[3]

In the episode, 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 points.

The episode was written by the creators of Seinfeld, Larry David and Jerry Seinfeld, and directed by Tom Cherones. To research one of this episode's recurring jokes where the characters feel others' shirt sleeves between their thumb and forefinger, David did this himself, assessing the different kinds of fabric and the owners' reactions.[4] The episode received positive reviews from critics and received a 19.1/21 Nielsen rating.

## Plot

[edit]

In Monk's Café, Elaine discusses her new boyfriend, Jake Jarmel, whom she met when he approached her in her office and felt her jacket between his thumb and forefinger. Barry Prophet, Jerry's accountant, drops by. Jerry notes him sniffing during their conversation and concludes he could be on drugs, making him fearful for the security of his money.

Jerry tells Kramer about Barry, and Kramer shares his conviction that he is a drug addict. Jerry gives Kramer his sweater because it is too itchy. Kramer, Newman, and Jerry plan a sting operation where they follow Barry to a bar. Kramer, wearing Jerry's sweater, tries to bait Barry into asking about drugs without success, but again notices him sniffing.

Elaine notices that Jake did not put an exclamation point after a phone message saying that a good friend had just given birth. Jake tries to dismiss the issue as trivial, but Elaine gets increasingly outraged, leading them to break up. She subsequently edits Jake's book manuscript to replace many of the periods with exclamation points, prompting an uncomfortable meeting with her boss, Mr. Lippman, in which he derisively reads aloud some of her bizarre placings of exclamation points.

George's father gets him an interview with Sid Farkus for a job as a bra salesman. In his interview, George tells a sentimentalized version of the first time he saw a bra, resulting in him getting hired. Inspired by Elaine's story of how she met Jake, he feels a woman's "material" between his thumb and forefinger on his way out. The woman, who turns out to be Farkus' boss, is enraged by the act and threatens to fire Farkus if George is hired. Farkus tells George to leave.

Jerry writes a letter dismissing Barry as his accountant and gives it to Newman for mailing. A pizza delivery man arrives and starts sniffing. He explains that he is allergic to mohair, which Kramer's sweater is made of, and Jerry and Kramer conclude it was the sweater that caused Barry to sniff. Jerry rushes out to stop Newman from mailing the letter. On his way to mail the letter, Newman's flirtations with a woman go awry when he feels her coat between his thumb and forefinger. The woman is enraged. Newman runs away in a panic, dropping the letter. Days later, Jerry announces that Barry filed for bankruptcy, seemingly having spent everything on drugs, and if he had terminated his relationship with him prior to the filing, he could have gotten his money back. Just when Jerry is about to confront Newman about his failed delivery, a woman takes notice of his shirt and feels it with her thumb and forefinger, much to Jerry's delight.

## Production

[edit]

This episode was written by series co-creators Larry David and Jerry Seinfeld and directed by Tom Cherones.[1] The cast first read the script for this episode on September 8, 1993, at 11:00 a.m.[4] Filming took place on September 14, 1993, with eighteen members of the Vandelay Industries Mailing Listing (a Seinfeld fan club) among the audience.[4]

"My accountant, whose name I won’t mention (not that he doesn’t deserve the infamy) stole, I think, $50,000 from me, and snorted it up his nose...[I] just gave him an envelope of cash, and never saw it again. And I used to talk about that guy and how much I hated him, so he became the Sniffing Accountant. That was some measure of revenge."

— Jerry Seinfeld[5]

In real life, Seinfeld has claimed that his accountant stole money (about US$50,000) from him to buy illegal drugs, with his suspicions inspiring the main plotline for this episode.[4][5]

David actually worked as a bra salesman during his years as a struggling comedian.[4] That had been many years prior to this episode though, so he had to do research in order to write dialogue pertaining to the configuration of modern bras.[4] The writer's assistants called bra companies to ask questions.[4]

Kramer's display of simultaneous drinking and smoking in this episode was unscripted.[5] On the first attempt, Michael Richards let out a loud belch (with smoke) that earned uproarious laughter from the studio audience, but was deemed too broad by the show's producers, and a second take was done. This scene helped Richards win an Emmy Award for his portrayal of the character.[4] The first take was seen in Seinfeld's one-hour retrospective The Chronicle, which took place prior to the original airing of "The Finale." It was included in the 2005 Season Five DVD set's blooper reel. Julia Louis-Dreyfus said that she was "in awe" when seeing him pull that off.[5]

The line "barring some unforeseen incident" was first uttered in this episode by the character Sid Farkus, and the line eventually became a catchphrase around the show.[4] Julia Louis-Dreyfus commented that it was like a line from Foghorn Leghorn, and worked as a "precursor to chaos."[5]

## Series continuity

[edit]

Elaine and Jake Jarmel get back together and break up again in the season finale, "The Opposite". In the season 6 episode "The Scofflaw", Elaine plans revenge on him.

Sid Farkus returns in "The Doorman", where he is considering doing business with Frank Costanza and Kramer after they create a male bra. The line "barring some unforeseen incident" is uttered once again in that episode by Farkus.

George is seen with a Glamour magazine, a callback to "The Contest".

## Reception

[edit]

This episode gained a 19.1 Nielsen Rating and a 29 audience share, meaning that 19.1% of American households watched the episode, and 29% of all televisions in use at the time were tuned into it.[4] It reran on March 24, 1994, and earned exactly the same numbers, which was a good sign that the show was becoming a hit.[4]

## References

[edit]

1. ^ a b c "Credits". locatetv.com. Retrieved October 15, 2009.
2. ^ "The Sniffing Accountant". tv.com. Retrieved October 15, 2009.
3. ^ a b "Seinfeld Season 5 Episodes". TV Guide. Retrieved December 2, 2021.
4. ^ a b c d e f g h i j k Seinfeld Season 5: Notes about Nothing - "The Sniffing Accountant" (DVD). Sony Pictures Home Entertainment.
5. ^ a b c d e This is stated in the "Inside Look" commentary of the Seinfeld season 5 DVD containing this episode.

## External links

[edit]

Wikiquote has quotations related to The Sniffing Accountant.

* "The Sniffing Accountant" at IMDb
* "The Sniffing Accountant" on Sony Pictures

* v
* t
* e

Seinfeld episodes

Season 1|

* "The Seinfeld Chronicles"
* "The Stake Out"
* "The Robbery"
* "Male Unbonding"
* "The Stock Tip"

Season 2|

* "The Ex-Girlfriend"
* "The Pony Remark"
* "The Jacket"
* "The Phone Message"
* "The Apartment"
* "The Statue"
* "The Revenge"
* "The Heart Attack"
* "The Deal"
* "The Baby Shower"
* "The Chinese Restaurant"
* "The Busboy"

Season 3|

* "The Note"
* "The Truth"
* "The Pen"
* "The Dog"
* "The Library"
* "The Parking Garage"
* "The Cafe"
* "The Tape"
* "The Nose Job"
* "The Stranded"
* "The Alternate Side"
* "The Red Dot"
* "The Subway"
* "The Pez Dispenser"
* "The Suicide"
* "The Fix-Up"
* "The Boyfriend"†
* "The Limo"
* "The Good Samaritan"
* "The Letter"
* "The Parking Space"
* "The Keys"

Season 4|

* "The Trip"†
* "The Pitch"
* "The Ticket"
* "The Wallet"
* "The Watch"
* "The Bubble Boy"
* "The Cheever Letters"
* "The Opera"
* "The Virgin"
* "The Contest"
* "The Airport"
* "The Pick"
* "The Movie"
* "The Visa"
* "The Shoes"
* "The Outing"
* "The Old Man"
* "The Implant"
* "The Junior Mint"
* "The Smelly Car"
* "The Handicap Spot"
* "The Pilot"†

Season 5|

* "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"†
* "The Fire"
* "The Hamptons"
* "The Opposite"

Season 6|

* "The Chaperone"
* "The Big Salad"
* "The Pledge Drive"
* "The Chinese Woman"
* "The Couch"
* "The Gymnast"
* "The Soup"
* "The Mom & Pop Store"
* "The Secretary"
* "The Race"
* "The Switch"
* "The Label Maker"
* "The Scofflaw"
* "The Highlights of 100"†
* "The Beard"
* "The Kiss Hello"
* "The Doorman"
* "The Jimmy"
* "The Doodle"
* "The Fusilli Jerry"
* "The Diplomat's Club"
* "The Face Painter"
* "The Understudy"

Season 7|

* "The Engagement"
* "The Postponement"
* "The Maestro"
* "The Wink"
* "The Hot Tub"
* "The Soup Nazi"
* "The Secret Code"
* "The Pool Guy"
* "The Sponge"
* "The Gum"
* "The Rye"
* "The Caddy"
* "The Seven"
* "The Cadillac"†
* "The Shower Head"
* "The Doll"
* "The Friar's Club"
* "The Wig Master"
* "The Calzone"
* "The Bottle Deposit"†
* "The Wait Out"
* "The Invitations"

Season 8|

* "The Foundation"
* "The Soul Mate"
* "The Bizarro Jerry"
* "The Little Kicks"
* "The Package"
* "The Fatigues"
* "The Checks"
* "The Chicken Roaster"
* "The Abstinence"
* "The Andrea Doria"
* "The Little Jerry"
* "The Money"
* "The Comeback"
* "The Van Buren Boys"
* "The Susie"
* "The Pothole"
* "The English Patient"
* "The Nap"
* "The Yada Yada"
* "The Millennium"
* "The Muffin Tops"
* "The Summer of George"

Season 9|

* "The Butter Shave"
* "The Voice"
* "The Serenity Now"
* "The Blood"
* "The Junk Mail"
* "The Merv Griffin Show"
* "The Slicer"
* "The Betrayal"
* "The Apology"
* "The Strike"
* "The Dealership"
* "The Reverse Peephole"
* "The Cartoon"
* "The Strongbox"
* "The Wizard"
* "The Burning"
* "The Bookstore"
* "The Frogger"
* "The Maid"
* "The Puerto Rican Day"
* "The Chronicle"†
* "The Finale"†

† Indicates two-part episode
*[no.]: number
*[v]: View this template
*[t]: Discuss this template
*[e]: Edit this template