On the floor laughing with scenes in this gem. It has some similarities to the Season 2, episode 3's "The Matchmaker" in hilarity.
Basically, Marty does all he can to avoid the potential of a date with a lady he is introduced to at the opera. The outcome and all that follows is well out of the normal Marty character by John Mahoney. This is really what makes the episode so funny.
At this point in 2000 the characters are so mature in their roles that all of the dialog in this episode is timed well, flows and is gut wrenching. Marty and Niles pretty much make the episode.
If you own the box set or the season on DVD and you haven't come to this episode yet it is something to look forward to. I saw this episode on reruns before I ever even saw the series before and this prompted me to buy the full box set of all 11 seasons.