An off shoot of the thread (https://www.sitcomsonline.com/boards/showthread.php?t=116924) about which one of her friends did you like the best:

Al (https://reviewingeverytvshowiown.blogspot.com/2017/03/whos-boss-mrs-rossinis-uncle.html)

Andrew Booth (https://reviewingeverytvshowiown.blogspot.com/2017/03/whos-boss-sams-novel-romance.html)

Benjamin Dawson (https://reviewingeverytvshowiown.blogspot.com/2017/05/whos-boss-roomies.html)

Eric (https://reviewingeverytvshowiown.blogspot.com/2017/04/whos-boss-mona-and-walter-and-sam-and.html)

Matt (http://reviewingeverytvshowiown.blogspot.com/2017/05/whos-boss-hey-dude.html)

Chad McCann (https://reviewingeverytvshowiown.blogspot.com/2017/01/whos-boss-hit-road-chad.html)

Jesse Nash (https://reviewingeverytvshowiown.blogspot.com/2017/01/whos-boss-new-kid-in-town.html)

Mason Peters (http://reviewingeverytvshowiown.blogspot.com/2017/01/whos-boss-big-girl-on-campus.html)

Todd Phillips (https://reviewingeverytvshowiown.blogspot.com/2017/01/whos-boss-hickey.html)

Pierce (https://reviewingeverytvshowiown.blogspot.com/2017/06/whos-boss-selling-sam-short.html)

Hank Thomopolous (https://reviewingeverytvshowiown.blogspot.com/2017/07/whos-boss-better-off-wed-part-1.html)

Bobby Walsh (https://reviewingeverytvshowiown.blogspot.com/2016/12/whos-boss-double-date.html)

Some folks in another forum (https://web.archive.org/web/20140406114447/http://forums.televisionwithoutpity.com/topic/2874131-whos-the-boss/page-10#entry13335717) said that Matthew Perry's Benjamin from the Season 7 episode "Roomies" was the best (https://web.archive.org/web/20140406114447/http://forums.televisionwithoutpity.com/topic/2874131-whos-the-boss/page-10#entry13337571) of Sam's adult boyfriends. Benjamin was very charming and Matthew Perry had great chemistry with Alyssa Milano. In a perfect world, Sam should've ended up with him instead of Hank, who was not only boring as a character (https://web.archive.org/web/20140406114445/http://forums.televisionwithoutpity.com/topic/2874131-whos-the-boss/page-11#entry13353994), but portrayed by a lousy actor (https://web.archive.org/web/20140406114447/http://forums.televisionwithoutpity.com/topic/2874131-whos-the-boss/page-10#entry13335717).

https://a57.foxnews.com/static.foxnews.com/foxnews.com/content/uploads/2021/05/640/320/Matthew-Perry-whos-the-boss.jpg?ve=1&tl=1