"The Finale" is the two-part season finale of the eighth season of the American television series Will & Grace. The episode is the 23rd and the 24th episode of the season, and the 193rd and the 194th episode overall, and originally served as the series finale prior to the announcement of a 16-episode ninth season revival slated for the 2017–18 TV season. It originally aired on NBC in the United States on May 18, 2006, when it was watched by an average of eighteen million viewers, making it the most watched episode of the final two seasons of Will & Grace. In the finale, Will and Grace have a falling-out that lasts for years. They each have a child with their respective partners, and eventually reconcile when their children meet at college. Meanwhile, Karen's arch-enemy Beverley Leslie makes an offer to Jack which ultimately leads to Jack inheriting Beverley's fortune.

The eighth season of Will & Grace premiered with a live episode on September 29, 2005 and concluded on May 18, 2006, consisting of 24 episodes. The eighth season was the final season of the series' original run; the ninth season and series revival premiered on September 28, 2017.