Will claims living with Grace is like Ricky living with Lucy. When Karen and Jack hear this, they each claim that they are the Lucy of the group. Grace, Karen and Jack each imagine themselves as Lucy, with Will as the Ricky to all of them.
The show takes place in New York City and focuses on Will Truman, a gay man and lawyer, and his best friend Grace Adler, a Jewish woman who runs her own interior design firm.
Also featured are their friends Karen Walker, a rich socialite, and Jack McFarland, a struggling actor/singer/dancer who also has had brief careers as an acting teacher, back-up dancer, cater-waiter, talk-show host and student nurse.