"The Late Show provides a behind-the-scenes look into the late-night talk show war that resulted in Jay Leno succeeding Johnny Carson as host of The Tonight Show and David Letterman leaving NBC for CBS. This telefilm offers a glimpse of the workings of the cutthroat and highly competitive television industry as key players lie threaten and let their unbridled ambition run wild. As the wheeling and dealing finally conclude we see how the personalities of the four major players -- the naive Leno the self-pitying Letterman Leno's ball-breaking manager Helen Kushnick and Letterman's smooth-talking super-agent Michael Ovitz -- led to the ultimate fates of the two hosts.