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' secretaryassistant who doesn't really need to work because she married money several times.

威尔和格蕾丝第三季是由詹姆斯·伯罗斯执导，艾瑞克·麦柯马克,黛博拉·梅辛,梅根·莫拉莉,西恩·海耶斯主演的欧美剧，在2000年上映播出，第一影院提供了威尔和格蕾丝第三季在线观看，并且还可以支持手机看，不需要下载播放器,方便广大影迷。