- Rebecca, self professed as "too darn beautiful", is looking to Lilith as her new fashion role model in getting ahead in the business world. However, what works for Lilith works for Lilith. Cliff wants to go into business himself marketing his new product, the beetabaga, a cross between a rutabaga and a beet. Meanwhile, Woody is getting closer to corporate as he dates Kelly Gaines, the daughter of one of the VP's. It's Kelly's birthday and Mr. Gaines invites Woody to her party. The gang at the bar thinks Mr. Gaines' invitation is just to put Woody in a bad light in Kelly's eyes as Woody can't afford to buy Kelly an expensive gift to which she's accustomed. In fact, she does get one expensive new car after another as birthday gifts. Frasier suggests a gift from the heart, which Woody does give with all his heart and voice. As much as Kelly likes what Woody gives her, she is still wondering where her real present is. Unless Woody can convince Kelly that an ATM is not an infinite source of money, he thinks his and Kelly's relationship may be reaching its natural conclusion. In the process, Woody learns that true love is a two-way street.—Huggo
- Rebecca has grown upset that in her attemps to climb the corporate ladder, noone is willing to take her seriously. Noticing Lilith's wardrobe and demeanor, Rebecca attempts to have Lilith coach her to be a more take-charge and serious person...only to find when Lilith accompanies her to the next meeting, that Lilith is given the position that Rebecca wanted!
Meanwhile, Cliff has been experimenting with combining a beet and a rutabaga into a hybrid vegetable called a 'Beetabega.' However, his attempts to get people interested in his newfound health food has no takers.
Woody is invited to Kelly's Birthday party by her father, and can't wait to go. However, the others feel this may be Kelly's father's attempt to show just how poor and slipshod Woody is compared to the rest of Kelly's friends and family. When Woody claims he can't afford anything expensive, Frasier suggests that Woody give Kelly a gift from the heart.
At her Birthday, Kelly is showered with all sorts of gifts, several of which are expensive sports cars. When Woody is asked to present his gift, he plays a song on the family's piano that tells of Kelly. While Kelly appreciates the song, she doesn't realize it is her gift from Woody, and wants to know where his present is.
Woody quickly heads back to Cheers. Kelly shows up a little later looking for him, wondering why he left so quickly. Woody tries to explain that the song was his gift to her, but she still doesn't quite understand. Feeling that maybe they are really too different, and decides they should part ways. However, after she leaves, Woody decides to sell everything he has and buy Kelly a diamond pendant.
He returns to Kelly's home and presents it to her. She is at first happy, but when Woody explains how everything he had was sold to get it for her, she gives it back to him, and the two reconcile that they don't need to give elaborate and expensive gifts if they really do love each other...with Kelly claiming that she was even planning to get Woody a Porsche for his next birthday.
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