Harlin Polk is the biggest client of Will's law firm during the first seasons.
Harlin is a businessman and at the start of series, Will's biggest client for 5 years. 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 as a lawyer.
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 1999, 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