In Thank You for Smoking, Nick Naylor believes he is one of few people on Earth who know what it's like to be truly despised. Describing himself as the face of cigarettes, Naylor -- played by Aaron Eckhart -- is the vice-president and talking head for the Academy of Tobacco Studies, a group organized to protect the interests of conglomerated tobacco by shooting down all claims that cigarettes lead to premature death.

The Academy of Tobacco Studies, created over 30 years ago by the leaders of seven different companies, hired a German scientist named Mundt to produce research refuting claims that cigarettes are addictive. Since that time, Mundt has done countless experiments that were inconclusive in establishing a link between nicotine and lung cancer. Naylor thinks this scientist is a genius who could disprove gravity if he had to.

Naylor is one of the three Merchants of Death, which consists of himself, Polly Bailey (Maria Bello) and Bobby Jay Bliss (David Koechner). They are spin doctors for the alcohol, firearms and tobacco industries. The group holds secret meetings in the back of a local restaurant to help one another find creative ways to maneuver out of crisis situations. 

Virginia Senator Ortolan K. Finistirre (William H. Macy) is pushing Congress to put a skull and crossbones and the word "Poison" on all cigarette packs. A congressional hearing will be held to determine what, if any, action Congress should take. An open invitation has been given to representatives of the tobacco industry.

"BR" Rohrabacher (J.K. Simmons), Naylor's superior, anticipates the fallout that will occur if the U.S. government places a skull and crossbones on cigarette packages. He is angered that none of his staff have come up with a way to counter the senator’s attacks and make cigarettes look appealing. But Naylor recalls that the greatest on-screen/off-screen romance of all time between Humphrey Bogart and Lauren Bacall began when she lit a cigarette in a film. Naylor thinks if he could get actors to light up on screen once again,  tobacco’s image would improve. The Captain (Robert Duvall), who oversees the Academy of Tobacco Studies, loves Naylor’s idea of putting cigarettes back into movies. 

In an attempt to bond with his son Joey (Cameron Bright), Naylor takes the teenager with him to California. While there, he meets with Hollywood power agent Jeff Megall (Rob Lowe). Megall informs Naylor that SONY is producing a film called Sector Six. It's set in space and will star Brad Pitt and Catherine Zeta-Jones, who would act as cigarette-smoking role models if the industry agrees to create "Sector Six" cigarettes as a tie-in with the film. Naylor is then dispatched to a California ranch with a briefcase full of hush money for Lorne Lutch (Sam Elliot), the original Marlboro Man who is now dying of lung cancer.  

After an article written by Heather Holloway (Katie Holmes) exposes secrets revealed to her by Naylor  when the two were making love, members of the Academy Of Tobacco Studies are quick to distance themselves from their articulate spokesman, which leads to some surprising results. 

Thank You For Smoking boasts strong direction by  Jason Reitman, who also wrote the screenplay based on Christopher Buckley's book. Eckhart puts in a commanding performance and receives solid support from a stellar ensemble in this amusing satire.  

(Released by 20th Century Fox and rated "R" for language and sexual content.)