Rebecca Howe is a fictional character of the American television sitcom Cheers, portrayed by Kirstie Alley and created by Glen and Les Charles. Rebecca appeared in 147 episodes of Cheers between 1987 and 1993 and in one episode of Wings. She debuts in the season six episode "Home Is the Sailor" after Shelley Long—who played waitress Diane Chambers—left the show to pursue a movie career. Much of the show's humor in previous seasons had been based around the interaction and sexual tension between the womanizing, working-class main character, bartender Sam Malone, and the high-class, snobbish Diane. Rebecca was intended to fill the gap as Sam's new female foil.

Cheers is an American sitcom television series that aired on NBC from September 30, 1982, to May 20, 1993, with a total of 275 episodes across eleven seasons. The show was produced by Charles/Burrows/Charles Productions in association with Paramount Network Television and was created by the team of James Burrows and Glen and Les Charles. The show is set in the titular bar in Boston, where a group of locals meet to drink, relax, socialize, and escape from their day to day issues.