Drew Carey's show was set in Cleveland, which is hard to mistake since Cleveland is a recurrent theme. He does portray a middle manager with a boss at first unseen but then fired and replaced by Craig Ferguson. His nemesis is the boss's secretary Mimi. His two closest friends are idiots portrayed by Dietrich Bader and Ryan Stiles. I lost interest after finding out that Carey was a raving republican in real life and I started seeing political themes in the show. At first it was quite funny, as Bader and Stiles were hilarious and Carey didn't yet think of himself as important. Carey is one of those unfortunate comics in whom depression and anger are the basis for a lot of his humor. It's somewhat ameliorated by his admirable loyalty to his friends and colleagues in the business, like Kathy Kinney (Mimi)who might not otherwise have had much in the way of acting careers.