Notes from the Underbelly is an American sitcom that debuted on ABC as a midseason replacement. The series is based upon the novel of the same name by Risa Green, and is produced by Eric and Kim Tannenbaum for Warner Bros. Television. The title is a parody of Dostoevsky's novel Notes from Underground. Originally, it was supposed to debut on October 5, 2006, along with Big Day, but ABC made a last-minute change in its schedule by moving Ugly Betty to Thursday, thus replacing both sitcoms. After numerous scheduling changes prior to the shows premiere, the show premiered Thursday, April 12, 2007 at 10:00PM Eastern/9:00PM Central, and moved to its regular Wednesday timeslot at 8:30PM Eastern/7:30PM Central on April 18. Notes from the Underbelly began its second season on November 26, 2007 in the new timeslot of 9:30PM Eastern/8:30PM Central on Mondays, leading out of fall's second highest rated freshman sitcom, Samantha Who?. On May 13, 2008, ABC opted not to renew the series for a third season. In Russia, all 23 episodes of the series were shown on NTV.

Will Freeman lives a charmed existence as the ultimate man-child. After writing a hit song, he was granted a life of free time, free love and freedom from financial woes. He's single, unemployed and loving it. So imagine his surprise when Fiona, a needy single mom and her oddly charming 11-year-old son, Marcus, move in next door and disrupt his perfect world. When Marcus begins dropping by his home unannounced, Will's not so sure about being a kid's new best friend, until, of course, Will discovers that women find single dads irresistible. That changes everything and a deal is struck: Marcus will pretend to be Will's son and, in return, Marcus is allowed to chill at Will's house. Before he realizes it, Will starts to enjoy the visits and even finds himself looking out for the kid. In fact, this newfound friendship may very well teach him a thing or two that he never imagined possible - about himself and caring for others.