Will Truman（艾瑞克·麦柯马克 Eric McCormack 饰）从哥伦比亚大学和纽约大学的法律专业毕业后，在一个一流的法律公司工作，目标是当上公司的合伙人。但后来辞职，决定开展自己的事业。Will最好的朋友Grace Adler（黛博拉·梅辛 Debra Messing 饰）拥有自己的室内装饰公司。两人在大学里认识的。经过短暂的交往后，Will意识到自己真正的性取向，两人和平分手，促成了一段美好的a gay- straight friendship。他们之间不用言语的沟通就可以明白对方心里所想，互相支持，互相理解，拥有最牢固的友情。
Will & Grace are best friends. Will is a gay lawyer and Grace is a straight interior designer. They both live in New York. Grace is engaged to a real jerk, but when that relationship falls apart, she moves in with Will. This is only supposed to be until Grace finds a place of her own, but she and Will end up with each other as permanent roommates. Also in the cast are Jack, Will's flamboyant gay friend and Karen, Graces' secretary/assistant who doesn't really need to work because she married money several times.
