McMann & Tate

 is the advertising firm where Darrin Stephens is employed. Howard McMann is Chairman of the Board, Larry Tate is the President. 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.