"Are you free tonight?"

A simple enough question, but how Jonathan McQuarry (Ewan McGregor) answers it will change his life forever. A corporate auditor adrift in a sea of New York's power elite, Jonathan's work is his entire life. But a chance meeting with Wyatt Bose (Hugh Jackman), a charismatic corporate lawyer, introduces Jonathan to a decadent playground for Manhattan's executive upper crust. For these power brokers, whose eighteen-hour workdays leave no time for a personal life, there's "The List" -- a sex club, of sorts, where the right cell-phone number and four simple words ("Are you free tonight?") can lead to an evening's sexual fulfillment.

It's a world of "intimacy without intricacy," as Jonathan's first conquest (or vice versa) explains to him, and through The List Jonathan discovers a side of himself that he didn't know existed. But an affair with a ravishing and mysterious stranger known to Jonathan only by her first initial 'S' (Michelle Williams), will expose him to yet another world he never imagined -- one of betrayal, treachery and murder.