Harlin Polk is the biggest client of Will's law firm during the first seasons.
Harlin is the owner of a business manufacturing buffalo feed and was originally a client of Getman and Denofreyo, where Will served as his lawyer. When Will left and started his own practice after two years, he also took Harlin with him as one of his clients.
He is portrayed mainly as a simple Southern man with a sense of humor, perhaps most discernible by his accent. As a conservative but open-minded friend, he usually pokes fun of Will's eccentric lifestyle as a gay man and a lawyer, and his peculiar relationship with Grace.
It is implied he lives outside of New York and Will and Grace are the only people he knows in the city. He later separates from his wife and buys an apartment on the Upper East Side.
In Halloween of 1998, Harlin brought his two children to New York to tour the city and "scare the bejesus out of 'em". They wore costumes as Richard Nixon and Buzzy Wuzzy, a bee and their names were never mentioned.
- Grace mentions he does not wear socks.
What the hell is doo-doo diligence? — On doing due diligence, Love and Marriage