Guy (French name)
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A French given name pronounced with a guttural back-of-the-throat sound, distinct from the English word 'guy.' The joke revolves around Frasier's inability to hear the difference in Niles's pronunciation.
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Mentioned once in Three Days Of The Condo.
Three Days Of The Condo
Season 4 · Episode 11 · S04E11
“No, back of the throat, Guy.”