Will Truman（艾瑞克·麦柯马克 Eric McCormack 饰）从哥伦比亚大学和纽约大学的法律专业毕业后，在一个一流的法律公司工作，目标是当上公司的合伙人。但后来辞职，决定开展自己的事业。Will最好的朋友Grace Adler（黛博拉·梅辛 Debra Messing 饰）拥有自己的室内装饰公司。两人在大学里认识的。经过短暂的交往后，Will意识到自己真正的性取向，两人和平分手，促成了一段美好的a gay- straight friendship。他们之间不用言语的沟通就可以明白对方心里所想，互相支持，互相理解，拥有最牢固的友情。
It's
Christmastime.
Will
is
the
first
one
in
line
for
Barry
Manilow
concert,
to
the
disappointment
of
the
girl
who
arrives
second.
Turns
out
that
they
know
each
other
through
a
Barry
Manilow
chat
site.
Grace
happens
to
walk
by
and
takes
Will's
place
in
the
line
while
he
goes
to
relieve
himself.
Then
Grace
spots
her
mother
across
the
street,
having
dinner
with
Jack,
even
though
she
had
said
to
Grace
she
wasn't
coming
to
town.
So,
to
find
out
what's
going
on,
Grace
calls
Karen
to
take
her
place
in
line.
Meanwhile,
Will
finds
out
that
waiting
in
line
for
bathroom
may
...
