Gates: Preparing to launch Microsoft Windows XP

Frasier is now in its ninth series, and has won a total of 27 Emmy TV awards.

It could surpass the record of 29 when this year's ceremony is held on 4 November.

The show's enduring appeal is a tribute to its creator, the late David Angell, who was one of the victims of the 11 September attacks.

The NBC executive producer, 54, was on one of the doomed flights with his wife Lynn - American Airlines Flight 11 from Boston to Los Angeles, which crashed into the north tower of World Trade Center.

His show has attracted many big names to make guest appearances, including Jodie Foster, Sir Derek Jacobi, Cindy Crawford, John McEnroe, Billy Crystal and Gillian Anderson.

Jacobi: Won an Emmy for his guest appearance

Gates recorded his segment on Tuesday, the spokeswoman said.

The software businessman - worth $58.7bn (�41.1bn) in June according to Forbes magazine - is preparing to launch his company's new Windows XP operating system.

His appearance on Frasier will be screened in America on 13 November during a crucial period for ratings. The show is set in his home town of Seattle.

British actor Derek Jacobi recently won an Emmy for his role as a faded acting star in one episode of the show.

Earnings

In other guest appearances, former tennis champion McEnroe played a man seeking help because he thought his wife was cheating on him.

And X-Files star Gillian Anderson has appeared as a woman who wanted her boyfriend to marry her.

In June, Grammer - whose character was first seen in TV comedy Cheers - reportedly became the best-paid TV star in the world, earning more than $1.6m (�1.1m) per episode.

A deal has been struck to keep the show on the air until at least 2004.