BEVERLY HILLS, Calif — Everybody wants "Cashmere Mafia" to be the second coming of "Sex and the City."

It is, perhaps, a natural instinct. Darren Star, who created "City," is one of the executive producers of "Mafia." Both shows are about four female best friends. And ABC would certainly love for its new show to have the same sort of pop-culture impact.

But "Cashmere Mafia" is not the second coming of "Sex and the City."

"I wasn't thinking of 'Sex and the City' when I was approached with this idea," said Star. (Kevin Wade, who wrote the movie "Working Girl," is the show's creator.)

"This is a show that examines women from the point of view of women in business and the particular challenges they face as career women," Star told TV critics back in July. "And 'Sex and the City' is a comedy about sex."

"Cashmere Mafia" (Sunday, 9 p.m., Ch. 4) actually has a lot more in common with "Big Shots," ABC's failed male-bonding show. It's about four rich, successful women who have been friends since college and form their own support group.

Mia (Lucy Liu) is ambitious and always ready for a fight. Her latest challenge at the publishing house where she's a top executive puts her in competition with her fiance.

Zoe (Frances O'Connor) is an investment banker whose stay-at-home husband (Julian Ovenden) cares for their kids.

Juliet (Miranda Otto) is the COO of a hotel chain. Her husband (Peter Hermann) is anything but perfect, and her 14-year-old daughter is a rebellious snot.

Caitlin (Bonnie Somerville) is a top marketing executive at a cosmetics firm. She hasn't had any success with men, and she suddenly discovers she likes women.

There's certainly comedy in "Cashmere Mafia." And we learn lots about the characters' sex lives.

(Although this is ABC and not HBO, so the characters sound a lot less like sailors on shore leave.)

While "Sex and the City" was mostly about sex, "Cashmere Mafia" is mostly about women trying to balance the different sides of their lives. Can they be successful in business and successful in their personal lives?

It's not going to be easy for the members of the "Cashmere Mafia." Which makes sense. If it were easy, there'd be no show.

And there might be a show in "Cashmere Mafia." The first couple of episodes are decent, frothy soap opera. And they have the great advantage of having original episodes when the writers' strike is forcing almost every show into repeats.

And if the fans of "Sex and the City" want to tune in, well, Star won't complain. "To the degree that people love and embrace 'Sex and the City' ... I hope they do the same with this show."

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E-mail: pierce@desnews.com