- Elliott's "It was nothing like that, penis breath!"
- The fact that Elliott's mom laughs as she tries to reprimand him.
- When E.T. falls into the bath tub... He doesn't drown, of course.
- E.T. screaming at the Tom and Jerry cartoon on the TV and throwing a beer can at it.
- The botched frog dissection scene is full of these.
- When Elliott first releases his frog, "Run for your life! Back to the river, back to the forest! Run! I gotta save you!"
- The fact that none of the other students are trying to help or hinder, they just sit at their lab tables chanting "back to the river, back to the forest!".
- When he tries to free the "big kids" frog, and the boy naturally resists.
- One pigtailed girl just standing there holding a frog in each hand while chaos erupts around her.
- The two boys scaring the one girl by placing their frogs on her feet.
- Elliott's reenactment of the John Wayne movie E.T. is watching.
- Big brother Michael needs to get his priorities straight.
Michael: We're all gonna die and they're never gonna give me my license!
- The whole "Most Excellent Promise" scene.
Elliott: Come on, Michael, he came back.Michael: (feigning shock) He came back? He came back? (pretends to be attacked) Oh, my God!Elliott: One thing. I have absolute power. Say it. Say it!Michael: What have you got? Is it the coyote?Elliott: No. Look. O.K. Now, swear it. The most excellent promise you can make. Swear as my only brother on our lives!Michael: Don't get so heavy. I swear.Elliott: Okay, stand over there. And you'd better take off your shoulder pads.Michael: WHAT?!Elliott: You might scare him. And close your eyes.Michael: Don't push it, Elliott.Elliott: I'm not coming out until your eyes are closed.Michael: Okay, they're closed. Mom is going to kill you. Eeeeghh!Elliott: Okay, swear it one more time. I have—Michael: (Interrupts, impersonating Yoda) You have absolute power, yes! Eeheeheehee!
- When poor drunk E.T. gets hit with the refrigerator door.
Gertie: Here he is!Mary: Here's who?Gertie: The man from the moon, but I think you've killed him already.
- Gertie is like a walking funny moment. Everywhere she goes something hilarious happens.
- Elliot tries to keep E.T. concealed after his revival:
E.T.: ET phone home! ET phone home! ET phone home!Elliot: (whispering) Will you shut up!
- It's Halloween and E.T. sees a kid dressed as Yoda... and recognizes him.
(waddling after the kid) Home! Home!
- Gertie being scared of E.T. the first time she sees him, with E.T. being equally scared of her.
- ET trying to fix the costume knife in Michael's head, then being knocked over by the camera flash.
- ET crashing the bike after Elliott hopes he won't.
- It's really subtle and hard to hear, but when Elliott is grabbing his jar with the frog in it, you can hear a kid say "Let's put some chloroform on the teacher."
- Gertie's reaction when Elliot claims only kids can see E.T.:
Gertie: Give me a break!
- When Elliot tells Michael that E.T. is alive again, he gets so overwhelmed with joy that he jumps up and accidentally hits his head on the ceiling.
- Elliot belching after E.T. chugs a can of Coors.