After breaking up with Diane, Sam sells Cheers and leaves Boston on his new yacht. Six months later, he returns to the bar and finds a lot of changes under the management of Rebecca. Sam gets back to work here after winning over the current bartender Wayne in a competition of making Screaming Viking. To the last half of this season, the relationship between Sam and Rebecca tends to turn into a romance. Meanwhile, Carla is pregnant with Eddie's child and they plan for a wedding which is finally cancelled due to Eddie's mother. Frasier and Lilith has a small argument but soon reconcile.