Nick Naylor is the Vice President of and the chief spokesman for the Academy of Tobacco Studies, a tobacco lobby whose stated purpose is to research the links between smoking cigarettes and lung cancer. Unsurprisingly, the group, funded by cigarette companies, does not find any link between the two. Nick's job requires him to inform the public of these results, as well as defend the rights of smokers. The film follows his career as a talking head for Big Tobacco, appearing in both public speaking engagements and on television programs. Each week, Nick meets with Polly Bailey and Bobby Jay Bliss, lobbyists for the alcohol and firearms industries respectively, for lunch and mutual support. The three jokingly refer to themselves as "the M.O.D. Squad" (alluding to both the phrase "Merchants Of Death" and the television show The Mod Squad). Faced with a bill to add a skull and crossbones to all cigarette packaging, Nick proposes an idea to his boss, BR to get actors in films to start smoking on screen again as in the 1920s and 1930s, and thus "put the sex back in cigarettes". B.R sends him to Hollywood to meet with superagent Jeff Megall and arrange product placement. Nick elects to bring his son, Joey on the sudden conviction that they do not spend enough time together since Joey's mother gained custody. As Joey asks about the details of Nick's job during the trip, they bond as Nick teaches him the art of spin. Nick also plans to appear before the U.S. Senate to fight the packaging bill, as well as Senator Finisterre the primary supporter of the bill and a long time critic of cigarettes. During an appearance on Dennis Miller's talk show to debate the issue with Finisterre, a caller threatens to kill Nick. After refusing BR's suggestion for him to hire bodyguards ...