McMann & Tate

 is the advertising firm where Darrin Stephens is employed. Howard McMann is Chairman of the Board, Larry Tate is the President. Where they both co-owned the company. The firm is located in the International Building in Manhattan.

Tate's opinions turn on a dime to appease a client in an attempt to land a deal. Many episodes culminate in a dinner party with clients at the Stephens' home that is humorously affected by magic. Samantha usually figures out a clever way to save the day and the account.