《威尔和格蕾丝 第三季》是由艾瑞克·麦柯马克,黛博拉·梅辛,梅根·莫拉莉,西恩·海耶斯主演的一部欧美片，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.