Martin's 65th birthday is fast approaching, and everyone wants to make it a memorable event. While Sherry runs Daphne ragged with preparations for Martin's surprise party, Frasier and Niles make a pact: unlike past years, when they've tried to "top" each other with elaborate gifts for their father, they vow to set a moderate price limit and stick with it.

It doesn't take long for Niles' and Frasier's natural sibling rivalry to get the better of them. Rather than buying Martin modest gifts, they once again wind up trying to outdo each other, culminating in the purchase of a police horse Martin was fond of during his days on the force.

Ironically, though everyone around him is in a tizzy over the party plans, Martin grows more distant and withdrawn at the thought of turning 65. However, with the help of his family and friends, Martin pulls out of his slump just in time to celebrate his special day.