The production team was dedicated to creating a believable home for the Frasier family, including what appeared to be high-end furniture that the titular character was proud of.
Production designer Roy Christopher explained that the team was tasked with creating an “exact replica” of the Coco Chanel couch that Frasier mentions in the pilot.
Paul Parenteau, head of Parenteau Studios in Chicago, spoke to the Orlando Sentinel in 1994 and estimated that the couch recreation cost "from $15,000 to $20,000."
Set decorator Sharon Viljoen also told the Sentinel that she "used the normal sources of an interior designer — not prop places — to shop" for decorations and furniture.
As noted in a 1999 Tampa Bay Times article, the set featured a $27,000 sculpture by glass artist Dale Chihuly and a $20,000 painting by Julian Schnabel.
A Nick Berman Design Floating Ball side table was purchased for $2,250. According to Mental Floss, the show spent about $500,000 on the apartment's interior design.
Ironically, one of the most expensive set pieces was Martin's beat-up recliner, as they had to buy an old chair and fabric to make it look well-used and worn.