A parody looming among the wave of modern anti-smoking sentiment, our protagonist Nick Naylor does everything that is in his job contract with aplomb. Yet in a medley of increasingly ethical endeavours it becomes apparent that not all is right in his life.

Aaron Eckhart plays central role as the suave, intelligent and charismatic chief spokesperson of the Academy of Tobacco Studies, an organisation designed to champion the alleged benefits of smoking. A career that requires biting rhetoric as a necessity. A career that sees Naylor talk an awful lot. Much of the film's comedy is derived from the corrupt yet perversely convincing dialect exchanged between Naylor and the colourful characters he encounters. Succumb to Naylor's dialect and you will walk away believing that cigarettes are healthier than apples, oranges and pears.

Naylor must remain morally ambiguous in order to simultaneously juggle his personal and professional life. It proves undoubtedly difficult to defend a product that causes unprecedented levels of suffering, whilst trying to present an example of shining chivalry to his son. The emotional development of Naylor is crucial to the film's pacing. It relies heavily upon the viewer unravelling the remnants of a strained relationship he shares with his son Joey. Joey lives with his mother, and Naylor only makes irregular contact, owing to the irregularity of his occupation.

This is where we learn more of Naylor, most interestingly his weaknesses. Making decisions that are both beneficial to his employer and his family is tricky business. It's widespread consensus that children and morality aren't exactly flatmates with cigarettes and profits. Since his persona is that of a man oozing confidence, it's quite comforting to know that even those bullish manager/executive types have chinks in their armour. Naylor also has a weakness for attractive women. A weakness that comes dangerously close to causing an untimely tumble from atop the tobacco hierarchy and into the dirt.

Lending no credence to the unpopular public perception of his persona is the fact that he and his two, apparently only, friends are dubbed 'Merchants of Death' by the media. Regularly seen conversing with both Polly Bailey, played by Maria Bello, and Bobby Jay Bliss, played by David Koechner of Anchorman fame, in a local restaurant discussing hardships, his friends act as spokepeople for the alcohol and firearms industries respectively. One discussion gets rather heated when Naylor flexes the all-important muscles in his mouth, boasting that tobacco is the cause of more deaths annually across the U.S. than both alcohol and firearms combined. Perceive seriously at your own risk; tongue firmly in cheek, deliciously abstract and a claim that is testament to the dark humour layered throughout the story.

Thank You For Smoking has a wit which is unquestionably infectious - one of 2006's best comedies, and safe to say a "must-buy" on DVD.