Gabe and Karen, expecting the other couple for a dinner party, receive only Beth, who initially states Tom is away for business.

As the dinner winds down, Beth tearfully admits Tom is leaving her for a flight attendant (actually a travel agent) as he is not happy in their marriage.

Beth paints Tom as solely wanting sex from her, pointing to an incident at a movie theatre where he attempted to initiate intercourse.

After a terse discussion when he inquires about the get together, Tom deduces Beth told them they were divorcing after they'd decided they would tell them together.

A flashback to 1988 Martha’s Vineyard shows the day when Gabe and Karen first introduced Tom to Beth at their summer home.

Tom is initially unreceptive, having been reminded of her drunken dancing at Gabe and Karen's wedding, as well as their first discussion being fairly awkward and snide toward one another, but they gradually warm to one another.

Gabe takes this personally, as their lives have always been a shared one, and feels Tom's unhappiness applies to him and Karen.

He then explains to Tom how he had hoped that they would share the experience of growing old together in their marriages and that leaving Beth spoiled that.

[3] Steven Oxman of Variety wrote: "What makes Dinner with Friends such an impressive work is Margulies’ ability to bring feelings of loss and the fear of change to the forefront in a truly honest fashion, without forcing the issues too bluntly.