Company was among the first musicals to deal with adult problems through its music. As Sondheim put it, 'they are middle-class people with middle class-problems.' It is also one of the first musicals where the songs commented on the characters in the play instead of furthering the plot, a device which became a Sondheim standard.
Originally entitled 'Threes', its plot revolves around Bobby (a single man unable to commit fully to a steady relationship, let alone marriage), the five married couples who are his best friends, and his three girlfriends. Unlike most book musicals, which follow a clear plot, Company is a comprised of short vignettes, presented in no particular chronological order, linked by a celebration for Bobby's 35th birthday.