民政局照相室,热情的工作人员一再催促“笑一个”,但镜头前的徐亦飞和杨可还是满脸苦相地拍下了结婚证上所用的合影;更令工作人员匪夷所思的是,不到半刻钟,徐、杨二人又来拍摄离婚证上所需的单人照,此次,两人却先后在拍照时露出诡异笑容。离婚手续办理处,徐亦飞和杨可将刚刚补办好的结婚证换成了离婚证。之所以补办结婚证,是因为在翻箱倒柜都找不到原证件的前提下,他们想给两年恋爱、七年婚姻一个圆满交代,办理离婚证的原因,则是他们彼此都认为这是有生以来最明智的决定。。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.。故事发生在纽约。短篇小说作家Sam在见出版商的地铁上认识了一个小男孩Rasheen,他和家人走丢了。Sam了解到Rasheen原来是个寄养的孩子,但他现在不想回去原来寄养的那个家庭,Sam只能把他留在家里。在酒吧里,Sam认识了女歌手Mississippi,他把她带回家......Sam最好的朋友Annie始终与前男友纠缠不清,而同事Sam二号则热烈地追求着她。Sam的另一个好友Mary Catherine则和深爱着的男友Charlie陷入了深深的矛盾:Charlie的朋友Dave想让他到洛杉矶一起做生意,需要他们搬家到洛杉矶,但Mary并不想离开纽约......。