isn't this one of the best kramer sayings of all time. the only other very funny ones i can think of is in the episode were he has all the smokers in his room, and he goes into jerry's apartment and says " I'M HIDEOUS." these are plain hilarious. maybe only GIDDYUP, comes close.
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And it's the WAY he says these things that make them come off so hilarious. No one else could pull it off. The way his voice rises and becomes kind of child-like. Too funny.