Andy Richter Controls the Universe. His own Universe! And we get to see what that looks and sounds like every moment. Even when the moments are not pretty. Andy is a short story writer, who makes his living by working at a huge faceless company in present day Chicago, writing Technical Manuals. In his active, fertile, writer's imagination, we see (and hear as he narrates) the stories of his daily life, as they should be, could be, might be, and even actually how they are. Andy shares his office with the company's newest employee, and Andy's newest friend, the frail, jumpy, odd, loveable Byron. Also inhabiting Andy's world is his best friend Keith, who is "so good looking" that Andy must fight his own "prejudice against the 'attractive,' who seem to get everything they want, unlike ordinary humans." Supervisor Jessica.
Andy is upset at having to share his office with new employee Byron. He also doesn't like the fact that Keith has slept with the Wendy, the new secretary, on whom Andy has a huge crush.
When co-worker Charlie Rhymer dies of a heart attack, Byron blames himself (and to a lesser extend, so does Jessica). Faced with doing actual work for a change, Keith asks Andy to take Wendy to a Sound of Music This leads Andy's feelings for Wendy to awaken once more.
Andy gets reacquainted with a hot woman he had a crush on in high school, only to find out she's a bigot. Wendy takes Jessica out for a night on the town on the eve before an important meeting and Jessica subsequently turns into a party animal.
The second episode picks up where the pilot left off. Andy Richter meets his adoring neighbors Phil and Teak, then finds a third man sharing the office with him and Byron. This insufferably optimistic new guy, also called Andy, starts calling Richter 'Big Andy'.
The co-workers grow tired of the cost cutting instigated by the tyrannical Praeger. Byron comes up with a diabolical plan to get revenge.
The entire office spends a weekend in Wisconsin for Ramona from accounting's wedding. Byron is out to score with a bridesmaid while Andy just wants to write. Somehow they end up in bed together.
Andy gets his African-American neighbor Ted a job as a technical writer. Then he gets accused off being a racist after commenting on the Irish.
Andy introduces Jessica to Ben, then tries to prove his theory that Ben and his twin brother are sharing her. Meanwhile, Byron has a festering burn on his back and can't change the bandages on his own.
Andy and Byron find themselves in a battle to convince Jessica to pick them for a business trip to France, with each promising all manner of both work and non-work related favors.
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Byron has become a follower of Zumanism, which worships a giant, stunningly beautiful sheep. Meanwhile, to prove she's not shallow, Jessica tries to ignore the appearance of an otherwise great guy.
The co workers are eavesdropping on Jessica's therapist neighbor, who describes her 'cold'. So, Jessica desperately tries to change her ways. Meanwhile Andy hits on Dina, one of the therapist's patients, knowing that she'll begin a relationship with anyone providing he doesn't tell her he loves her.
When Andy's attempt to help Wendy with her singing career backfires, she decides to give up her dream entirely. Meanwhile Jessica fools herself into thinking office hunk Milo is not only cute, but also smart and witty.
Freddie Pickering, kooky heir to the Pickering legacy, promotes Andy and has him join his life of wealth and debauchery. As this creates a rift between Andy and his friends, he proposes to take them along on a trip to Rio.
Andy falls in love with Jessica's maid Irina even though Jessica warns him it will never work out. Wendy is insecure about Keith having no insecurities.
When Jessica asks/demands Andy to pick up her nephew Jake after soccer practice, he picks up the wrong kid. Soon the real Jake turns out to be a terror and Andy wishes he'd stuck with Fake Jake instead.
Byron makes use of Andy's sarcastic suggestion of introducing a cartoon character into their deep fryer manual, which instantly becomes a huge hit. Not only does Andy resent Byron for stealing his idea, the 'Duh Dog' is also obviously modeled on him. Meanwhile, Keith has become addicted to the deep fryer in question, frying everything he can get his hands on before devouring it.
Wendy asks Andy to read her short story while Byron tries to give a part time stripper/full time psychology student some good advice.
Inspired by their co workers, Andy and Jessica decide to engage in some charity work, and soon find themselves competing to win a writing competition at a local prison. Meanwhile, Byron owes Wendy $500 on account of a frivolous bet and wonders how he's ever going to pay up.
Andy asks his friends to help him move his condescending grandmother. Before he knows it, Byron has become Andy's grandma's lover while Wendy and Keith are addicted to her old medicine. Meanwhile, Andy's neighbors Phil and Teak have fallen for Jessica.