Which two people composed Frasier's theme music?

Bruce Miller and Darryl Phinnessee composed Frasier's theme music.

Their work helped establish the show's distinctive audio identity, but the familiar opening does not use a conventional orchestral theme announcing the sitcom's title. Instead, the credits pair Seattle skyline animation with a short, elegant instrumental cue. That understated approach fits the series' polished, urban tone and its focus on radio, conversation, and music.

The theme is separate from “Tossed Salads & Scrambled Eggs,” the end-credit song performed by Kelsey Grammer. That song was written for the closing credits and is often confused with the opening theme. The show itself was created by David Angell, Peter Casey, and David Lee, but they were not the theme composers.

Miller and Phinnessee are therefore the specific answer to the composition question, while Grammer is associated with the vocal end theme. Frasier ran for 11 seasons and 264 episodes, giving their brief opening cue an unusually long television life.