Niles want to produce a play written by his friend. He doesn't want to produce it solely in a want to be a producer, but he wants to impress his true love: C.C. To help her friend achieve his goal of winning C.C. (although she admittedly doesn't understand the attraction), Fran decides to co-produce the show with Niles. Since the names Niles and Fran mean nothing in the show business world, they decide to use the name Sheffield/Babcock Productions to at least get their foot in the door. Even at that, the production has a few bumps, such as only being able to hire an aging former soap opera star in the lead role of the 24-year old ingénue. But Niles and Fran get into serious trouble when due to their lack of business acumen, Sheffield/Babcock Productions ends up being sued for $250,000. They try and hide this fact from both C.C. and Maxwell without success. Luckily Maxwell, although angry, manages to rectify their business mistakes in the production. But in the end, the show does go on. Feeling buoyed by this minor success and egged on by Fran, Niles is about to confess his love to C.C. Instead, he blurts out something completely different to her.
—Huggo
