Ted
Portrayed by Drew Carrey
First seen	Accounting for Lawyers
Occupation	Laywer, Head of a Law Firm
Employer	Hamish, Hamish & Hamlin

Ted is (was?) the head of the law firm Hamish, Hamish & Hamlin that used to employ Jeff before his disbarment. Although affable and self-deprecating, he is known to be a formidable attorney in his own right. Jeff truly respected and admired Ted, and the feeling was shown to be mutual. In the Season Three episode "Introduction to Finality", Alan reveals to Jeff that Ted died while swimming with sharks; it is unclear whether or not this is true considering the source. His first and so far only onscreen appearance was in the Season Two episode "Accounting for Lawyers". He is portrayed by comedian/actor Drew Carey

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