Grace and her neighbor give their romance another shot. However, an embarrassing incident puts Grace's relationship, and her dignity, in jeopardy. Will decides it's time for Jack to grow up and cuts him off financially.
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.