Will&Gracearebestfriends.WillisagaylawyerandGraceisastraightinteriordesigner.TheybothliveinNewYork.Graceisengagedtoarealjerk,butwhenthatrelationshipfallsapart,shemovesinwithWill.ThisisonlysupposedtobeuntilGracefindsaplaceofherown,butsheandWillendupwitheachotheraspermanentroommates.AlsointhecastareJack,Will’sflamboyantgayfriendandKaren,Graces’secretary/assistantwhodoesn’treallyneedtoworkbecauseshemarriedmoneyseveraltimes.
