A gay man named Will Truman (Eric McCormack) and his ditzy best friend Grace Adler (Debra Messing) live together in a New York City apartment. These close friends have a hilarious and special bond. Grace is an interior designer, and she hires an assistant named Karen (Megan Mullaly), a booze guzzling divorcee, to help her with her clients. Not only is Karen horrible at her job, she seems to criticize every outfit Grace puts on. Karen joins forces with Will's flamboyant and gay friend Jack (Sean Hayes). Despite their differences, these four bizarre friends put on some of the best comedic performances on TV.