Scott Woolley, an old high school classmate seeks revenge on Karen for ruining his senior year by trying to become president of Walker, Inc. After Scott prepares a presentation that wows the board of Walker, Inc., he takes over control of the company, much to Karen's dismay. Meanwhile, Jack and Grace take the day off of work to go to the movies. While at the supermarket getting snacks, they run into Vince and his co-worker and assume that Vince is cheating on Will.
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.