The Elliott Bay Towers are the fictional apartment block in Seattle that is home to Frasier Crane in the television series Frasier. The Towers are home to some of Seattle's richest and smartest residents, including Frasier and his family and the head of the Seattle Psychiatric Association. The towers have at least 20 floors, and each floor has at least 14 apartments on it.

Residents of the towers that have been seen or mentioned on the show include:

• The head of the Seattle Psychiatric Association
• Elaine Morris from "downstairs" (maybe flat 1801 perhaps?). She and Martin Crane went on a date
• Tony the doorman
• Marjorie
• Leo, the labourer
• Mrs Dorothea Greenaway, the next door neighbour, who claimed Eddie fathered her dog's puppies
• Deirdre Sauvage, who left to persue a book career
• Freddie Chainsaw, the rock star who played his music too loud
• Ms Langer, president of the Condo board
• Mrs. Tortwurst, who takes her dog, Fluffy, in the main elevator rather than the service one
• Dr William M Dorfman, who tries to remain anonymous but writes his notes on paper saying "From the desk of Dr Dorfman"…
• The doorman at the Montana who lives at Elliot Bay Towers
• Mrs Foster, who made Eddie some woollen dog coats
• Albert and his wife Jane
• Alison Landis, who lives 5 doors down and dated Niles Crane briefly
• Mrs Walsh, who doesn't like Martin's singing
• Mrs Shepero who lives "next door"
• Laura Hilton, who Frasier gave a lift to
• Mrs Curdsman, who tried to take a picture of Frasier's behind for a radio contest
• Regan and her father
• Cam Winston from apartment 2000 who held a rival Christmas party to Frasier's. Everyone went to this instead
• The neighbour who complained to Daphne
• Mrs Doris Richmond who listened in to the Crane's conversation in the elevator whilst going to the laundry room
• Todd Peterson, owner of KACL at 1801 who copied - exactly - Frasier's apartment design
• Mr Williams, new head of the condo board
• Paul, Jerry and Cecilia, three of the tenants at the meeting