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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.。Mia（刘玉玲 饰）、Zoe（弗兰西丝·奥康纳 Frances O'Connor 饰）、Juliet（米兰达·奥图 Miranda Otto 饰）和Caitlin（邦妮· 萨默维尔 Bonnie Somerville 饰）四个从在商业学校上学时起就是好朋友，她们的愿望是让一切尽在掌握。不仅仅是只身在男性世界中闯荡的聪慧女强人，更组成了一个牢不可破的团体！一个女性的“男士俱乐部”。她们相互扶持，共同分担着彼此的欢乐与痛苦。在媒体大鳄，金融、广告和出版业的巨头纷聚在光怪陆离、纸醉金迷的纽约城中打拼。每一日，她们都要例行的讨论分享大小事务，有公司的正式要闻，也有琐碎的家长里短。她们利用自身的聪明才智和幽默诙谐在交流中碰撞出的火花，解决个人生活及公事上的难题。无论是应付陷入困境的婚姻，解决诡计多端的同事，或是从纷乱嘈杂的生活......。