Jerry is a successful stand-up comedian, mainly because the people around him offer an endless supply of great material. His best friend George is a balding, whiny kind of guy, who craves the success Jerry has but is never willing to do what it takes to get it. Jerry's neighbor Kramer often barges into his apartment and imposes on him. Jerry's former girlfriend, Elaine, comes back into his life, and the four become friends. The show focuses on mundane...

Jerry and his friends are still dealing with everyday life and discussing various quirky situations that we can all relate to (especially if living in New York City). The eccentric personalities of the offbeat characters who make up Jerry's social circle contribute to the fun.