Grace has a surprise reunion with Val as she attempts to steal doughnuts at an AA meeting. She gets hooked on AA meetings for free therapy and food and Val and Karen have a confrontation which leads to Grace's exposure as a fraud. Meanwhile, Will and Jack attend a gay television focus group, only to have Will kicked out and Jack hired as Junior VP of New Programming.
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.