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