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. 这一部有着精炼剧情的电视剧,《威尔和格蕾丝第三季》主打青春的风格,配乐是该片一大亮点,制作精美,该剧以小人物成长史为切入点的作品,着重展现的不是惊心动魄的故事情节,而是重在讲述人物内心的成长变化,以及在黑暗的时代里人们的抉择与追寻。