Sorry for the hijack, but I did specifically select the Elaine quote from that episode. As acsenray notes, there were 2 exchanges, with the second one being Elaine’s revenge. From here:
Do none of you wash your hands after using the bathroom? Some of you say you don’t flush until after the conversation is over, but what about handwashing? Running water makes noise; don’t your friends ask about that?
Gross.
So, no, I don’t talk on the phone while I’m using the bathroom. I don’t take my phone with me, either, so if it rings while I’m in there, I let the machine get it. If I’m on the phone already, I’ll either wait until I’m done (if I know the conversation will be a short one) or hang up. It’s possible to call people back, you know.
Not long ago, I started a thread on that very topic. Based on your feelings on the subject, I’m not sure you’ll like the results of that particular poll.
We have a two-stall women’s restroom downstairs in my building, and there was an intern who would park herself in one of the stalls and have long phone conversations. Those two stalls aren’t always enough for the number of people working in this area, and it was even worse when she’d hog one of them. Then when she’d decide to move, she’d hang around in the bathroom until she was done with her call. She couldn’t have gone outside, to her car, into a conference room? Grr.
Ah, so she did say it later in the episode whilst mocking the other person. I see. I could have looked it up on seinfeldscripts.com which is brilliant, but I didn’t. Hehe. 
Jane is a psycho.
More on topic I know a girl who dropped her cell phone into a public toilet into which she had just peed. She got someone else to pull it out. I think she sold it. 
No, I wouldn’t!
Just a couple of days ago I went in the ladies room at work and a woman was in there chatting away… It made me so uncomfortable! She finished up as she needed and went on about her business…
Sometimes I’ll talk on the phone while I’m pinching a loaf, but I make sure that no colorful sounds reach their end. When I have to flush, I say “oh, hold on a second” like I’m taking another call, then flush and wash up.
Ignorance is bliss…
Yes, but it depends on the people and the situation.
If they call way too much I don’t value their call, so would not hesiate taking care of biological needs while taking their call as secondary. Also If I really value their call I may want to stay connected although I need to take care of biological needs.
Yes, I laugh
What offending party?
That’s how you find out most of the time.
Ew.
No way do I do this. People have done it to me and it grosses me out. Can’t you just call back? No phone conversation I am involved in is so important that one of us cannot hang up to use the restroom.
I live in a dorm and girls do this ALL THE TIME. And not just straight up peeing either…nasty. If you just CANNOT hang up for some reason, put them on hold so they can’t hear anything at least.
Yuck.
My sister-in-law did this to me a few weeks ago. We were calmly chatting when I suddenly was treated to the sound of the toilet.
“Did you just… go to the bathroom while talking to your brother-in-law on the phone?”
“Yes. So what? You didn’t know it until I flushed.”
I’m now scarred for life.
Despite all of the times I’ve seen stories in these threads about people being on their cell phone in a public bathroom, I’d never enountered it myself until today: I couldn’t believe it when I walked into the bathroom at work this afternoon and heard a woman talking on the phone in her stall. What’s worse is that I recognized her voice – it’s someone I work with! And what’s even worse is that I immediately thought of the SDMB and this thread. 
Absolutely frigging unacceptable, in my opinion.
I would never do it (if my mobile rings while I’m in the bathroom I, you know, DON’T ANSWER IT) and I’ve never (knowingly) had a phone conversation with someone who is on the loo.
I’ve several times been in the ladies toilets at shopping centres, movie theatres etc. when some chick has answered a call whilst audibly urinating, and all the other women in the room have met each other’s eyes and burst out laughing.
Just call them back when you’ve finished, for God’s sake.