The Comedy of Manners reflects several aspects of restoration life and society, especially of the upper class life.

It imitates the conversation of refined gentlemen, and thus it is claimed that it reflects, “The improvement in our language which has taken place since the time of Ben Jonson.” Specially, it reflects the refinement in the “the courtship, raillery, and conversation”, of contemporary ladies and gentlemen. There is more wit in their conversation than even in the poetry of the poets of the past. Wit, “the saying of fine sparkling things”, is the distinguishing note of this comedy.