Rebecca Howe is a fictional character from the popular television show Cheers. She is portrayed by actress Kirstie Alley and first appears in the show's sixth season. Rebecca is introduced as a new manager of the Cheers bar, bringing a mix of ambition and insecurity to her role. Her character often finds herself in humorous situations, navigating her relationships with the bar's regulars. Throughout the series, Rebecca develops a complicated friendship with Sam Malone, the charming bartender played by Ted Danson. Their on-again, off-again romance adds depth to her character, showcasing her struggles with love and career aspirations. Rebecca's journey is both entertaining and relatable, making her a memorable part of the Cheers ensemble.