Will Truman (Eric McCormack) and Grace Adler (Debra Messing) are best friends and roommates in this adult comedy about two people who are perfect for each other, except that Will is gay.

Both living in New York, Will is a lawyer and Grace is an interior designer. Grace moves in with Will after leaving her fiancé at the altar. She plans to stay until she gets a place of her own, but ends up being roommates with Will. Grace does eventually move out, but only across the hall. Will is a gay yuppie who divides his time between his job and his devotion to best-chic-pal, Grace. Grace is a spacey, sweet, all-American girl who can't help but date jerks.

Enter Jack McFarland (Sean Hayes), Will's flamboyantly gay and energetic good friend, a well-meaning but a sarcastic and wise-cracking moocher. Will never fails to poke fun at Jack's behavior, but when Jack really needs him he will always be there to lend support and money. The ensemble is rounded out by Grace's secretary/assistant, Karen Walker (Megan Mullally): a rude, self-absorbed rich snob who is constantly sipping martinis and likes to tell Grace how to live her life. Don't get Karen wrong, she does have a soft spot...sometimes. There is also, Rosario (Karen's maid), whom Jack is pretending to be married to so she doesn't get deported. The hit show follows this wacky crowd and the crazy adventures they get themselves into.