An escort service is a business that matches smart and attractive women or men to their partners so they can spend time together in exchange for monetary compensation. Ads in the personals, throughout the yellow pages, on the Internet and in magazines promote escort services for clients who are looking for companionship and dates. Unlike prostitution rings, escorts do not sell sexual favors, even though some intimacy may happen within a session with an escort.

Other employees are a part of the staff of an escort service, in addition to the escorts. Appointment setters, accountants, marketing staff and managers are responsible for various aspects of the business. (In small services, some people may hold more than one job.) The activities performed by each of these roles are very important to the success of an escort service. Appointment setters must have good phone skills, work well with clients to determine which escort is the best fit for them and possess keen organizational skills in order to maintain accurate records and appointment information. Marketing managers create all of the advertising and promotional materials for an escort service, which is essential to attracting clients. Managers hire escorts and other employees, in addition to providing supervision and direction for the business. Accountants keep track of the financial records for an escort service. Each of these roles and their duties are necessary to keep an escort service functioning well and within the law.

Clients contact an escort service by telephone or email in order to schedule time with an escort. Appointment setters work with clients to determine the type of escort he or she prefers and tries to accommodate requests as best as possible. Some escorts are scheduled based on appearances and physical characteristics (height, bust size, hair color, skin color, build) while others are slated for appointments because of their abilities, knowledge, image or social abilities.

After the escort service is contacted by the client, an escort is dispatched out to the client's location, whether it is a hotel room, personal residence, executive office or other location. Escort services rarely allow escorts to do incalls from their own locations or homes. Escort services are traditionally outcall services only; however, once in a while a service provides incall locations for its escorts.

Even though the escort is spending his or her time with the client, the escort service gets a commission or a "cut" of the rate the client pays. Some services take 20 percent off the initial rate, but many take more than that for their administrative and marketing fees. Escorts who work for escort services are independent contractors and work on a non-employee basis. They are required to pay taxes and other fees on their income generated through their work as a contract employee.

Escorts provide a wide variety of services through their work with escort services. Many provide the "GFE," girlfriend experience, to clients. The "GFE" is an encounter with a client that may include intimacy that is often associated with romantic experiences with a boyfriend or girlfriend. Other escorts are simply dates for social events, companions for trips or vacations or a person to connect with on a lonely night. Many escorts do provide sexual contact when they meet with clients, however this is a personal interaction between two consenting adults and is not related to the services linked with the escort service.