Episode Number: 142
First Aired: November 14, 1996
Writer: Alec Berg & Jeff Schaffer
Director: Andy Ackerman
Guest Stars: Mark Roberts (as Seth) Kymberly Kalil (as Heather) Michael D. Roberts (as Ipswich) Wesley Leong (as Clerk) Christopher Aguilar (as Burmese Boy) Wayne Knight (as Newman) John O'Hurley (as Peterman)
Elaine overuses the expense account at work and buys George a large sable hat. Jerry meets Seth an old college friend who blows off an important metting to have lunch at him. Kramer and Jerry switch apartments because the neon sign is annoyning Kramer. George has a date with Heather, a Barneys employee, but leaves the expensive sable hat there, a ploy used in order to score a second date, then says the words "Co-stanza" but when Elaine needs the russian hat back she comes clean about George's plan but still she can't find the russian hat, George steals her clock believing that she's lying Kramer takes on the personality of Jerry and Jerry takes on the personality of Kramer. Newman gets Kramer hooked on Rogers chicken even though he's boycotting it. Mr Marbles Kramer's dummy torments Jerry.
Elaine goes to Burma in search of Peterman to get her her expenses authorized. Kramer makes a desperate attempt to convince Jerry not to run Kenny out of town. George and Heather meet, George thinks that she is about to make an exchange the hat for the clock but she admits to George that she has become infatuated with him but when the clock goes off she leaves abruptly. Kramer pines for Kenny Rogers Mr Marbles contines to torment Jerry in Jerry's apartment.
The Kenny Rogers story was nailed when Scaffer 's brother lived near a hotel with a sleep depriving neon sign.
Movie Moment: Peterman's line " The Horror The Horror" is taken from Apocalypse Now.