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"The Comeback" is the 147th episode of the NBC sitcom Seinfeld. This was the 13th episode for the eighth season. It aired on January 30, 1997.
The episode was written by Gregg Kavet & Andy Robin and was directed by David Owen Trainor.
Like many episodes of Seinfeld, this episode contains a plotline for each of the main characters. George Costanza goes to great lengths to deliver a retort to a coworker (the eponymous comeback, a phenomenon described by the French expression "L'esprit de l'escalier"). Jerry Seinfeld knows the secret of a worker from a tennis club pro shop — that he is a bad tennis player. After seeing a movie, Cosmo Kramer decides he needs a living will. Elaine Benes has a tragic romance with a video rental shop worker who shares her taste in movies.

Source: Wikipedia