She was portrayed by Katey Sagal.
Gilroy's body was returned by the Mexican authorities, where Vic Mackey identified it for the Medical Examiner. Nancy Gilroy was there, but refused to see Ben's body. Ben had died in Mexico, homeless and destitute, suffering cirrhosis of the liver. He had asphyxiated on his own vomit.
Shane Vendrell asks Nancy for the money contacts she used to wire money to Ben when he was on the run in Mexico. Later it emerges that this was a ruse to get Nancy to ask Vic for protection; Vic then waits for Shane at Nancy's house, where Shane delivers a package to Vic.