Jerry is a very succesful stand-up comedian, mainly because of the people around him who offer an endless supply of great material. His best friend, George, is a balding, whiny kind of guy, who craves the kind of 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 onto his life. Jerry's former girlfriend, Elaine, comes back into his life, and the four form a friendship...

Matthew is an eighteen year old, straight-laced overachiever who has never really lived life - until he falls for his hot new neighbor. When he finds out that she used to be a porn star, his sheltered existence totally spins out of control.