Sondheim collaborated with George Furth (book) and Harold Prince (director) to create Company, the first of the Sondheim/Prince shows that were to lay the foundation for the post-Golden Age Broadway musicals. Company was the first non-linear, "concept," musical.

Set firmly in, and often about, New York, Company follows five married, once married, or soon to be married couples and their mutual friend, Robert, a 35 year old bachelor who has been unable to connect in a long-term relationship. The relationships are presented in a series of vignettes, primarily through Bobby's eyes, so that we see the less than ideal aspects of commitment. However, it is obvious to the audience that the committed are happy. Eventually, Bobby learns that while relationships aren't perfect, they are a necessary part of "Being Alive."