“The Opposite” – Season 5 Episode 22
“A storyline running throughout the fifth season is the development of one of Kramer’s few successful ideas. Kramer first thinks of the book in “The Cigar Store Indian”, although he later claims that he first had the idea when skiing. Throughout the season, his quest to get the book published becomes a running gag. Although Elaine is shown as disliking the idea, Mr. Lippman, her boss, likes it, which surprises her. Pendant Publishing (where Elaine and Kramer’s then-girlfriend work) decides to publish it in “The Fire”.
In “The Opposite”, Kramer starts his “book tour” with an appearance on Regis and Kathie Lee. By accidentally spitting his coffee over Kathie Lee Gifford (“All over my Kathie Lee Casuals!”), his book tour immediately goes down in flames. Also in the episode, as a result of a bizarre chain of events, Elaine inadvertently causes the end of Pendant Publishing and therefore the end of Kramer’s book. Nevertheless, the book is mentioned later in the episode “The Wizard” where it is revealed that the book is being made into a movie and the money Kramer makes allows him to briefly retire to Florida and run for president of the condo board at Del Boca Vista, Phase 3.
The book itself is full of pictures of celebrities’ coffee tables, and even had a pair of foldable wooden legs so that it could itself be turned into a coffee table. He also says that he has plans for a coaster to be built into the cover.” – From Wikipedia
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