The Nanny is one of the funniest series that induces comedy in all its episodes. The humor is made in such a way that it's so witty, original, unique and heart-warming for everyone right from kids to old aged. It's a story of a low class woman who falls into the lives of a rich privileged family. There is enormous number of twists in "The Nanny Episode'" that makes the episode of nanny very comical and interesting. The Queens cultural background of nanny, the Broadway musician who starts his career as the producer widowed father. The wittiness of the repressed butler and the disgraceful iniquity of the producer's assistant that always get overthrown by the butler. The commentary given by Fran Drescher in season 1 episodes gives small interesting trivia to the show. This episode proves that this is not just another TV series but was looking like a real life of Fran, because she and her team have worked like a family and they all have been close friends.

Christmas Episode depicts: Niles tells Fran that Mr. Sheffield will give her a big bonus for Christmas. She then has buys all expensive gifts on credit. And when that bonus was found to be a bud vase, she must pawn an antique watch to credit that amount which with she has bought those expensive gifts. In the meantime Fran must deal with the fact that Grace who has no faith in Santa Claus. Maxwell's personal shopper buys for kids and that he might leave for his official work in business on Christmas day. Finally Maxwell buys the watch back and presents it to Fran and remains at home due to him sitting on Fran's vase, reaffirming that Grace's belief in St. Nick, who appears to room with Maxwell at the hospital.

This was the episode that was telecasted specially for the Christmas day and it was in a way that made people not only to laugh at Fran Fine but also makes us think that how Maxwell cares for her and lets her down but finally bounces back with a great passion towards her by getting her watch back again to her. It shows how much care we should keep for the one who cares for us.