Tensions between Shore and Eugene rise to the boiling point when Shore retains the services of a high-profile law firm to go head-to-head with Young, Frutt & Berluti in the face of his abrupt firing from the firm.

Eugene and his firm stand against Alan Shore and his ""new"" firm. The entire episode revolves around Eugene, Ellenor, and Jimmy testifing that Alan doesn't deserve the amount of money Alan proposed. Can Ellenor really testify against her friend? How will Alan go against his old firm?

Friction at the firm gets to Jimmy, who's torn between loyalties and principles. Meanwhile, tension besets Shore as he crosses swords with his brilliant but erratic new boss, whose behavior raises questions of competence.

Eugene is presented with an offer he finds hard to refuse, and Ellenor is shocked when she hears the news, knowing full well that any departure by Eugene would mean the beginning of the end of the practice. Meanwhile, Jimmy is confronted by crooked lawyer Lenny Pascatore), who claims that the neighborhood only has room for one practicing attorney. Across town at Crane, Poole & Schmidt, Denny Crane ruffles some feathers by making Tara his personal paralegal, and Hannah Rose enlists Shore's help in handling an assault case involving two hockey players.

How it all ends for the cast: The Firm Closes, Eugene becomes a Judge, Jimmy and Jaime become Neighbourhood Lawyers with their own firm, Ellanor takes a hiatus from practicing law to raise her daughter, Alan Shore hooks up with Sally and continues working for Denny Crane. The final shot is of old music playing as the camera moves through the firm's offices which are packed up and all the lights are still on. Bobby Donell is sitting at his old desk crying. Despite all he had said he was the only person not to move on