By Heather Leszczewicz Special to OnMilwaukee.com Published Apr 06, 2006 at 5:05 AM

Cigarette smoking and its effects shouldn't be funny, but "Thank You for Smoking" and its characters make you forget that it's a serious subject.

Director and screenwriter Jason Reitman takes on Christopher Buckley's novel, creating a satirical look at the reality lobbyists face while being as smart, witty and black as possible.

It's not easy being the one guy that everyone hates. Nick Naylor (played by Aaron Eckhart) lobbies on behalf of Big Tobacco, a company all for people smoking cigarettes. He puts himself up there with two people recognized in their fields: "Michael Jordan plays ball. Charles Manson kills people. I talk." As the king of spin, he's able to argue any point and make a mockery of anyone in his way.

Vermont Sen. Ortolan K. Finistirre (William H. Macy) is Naylor's nemesis. It's easy to be villainous when your name rhymes with sinister. He's trying to get a massive, black sticker put on packs of cigarettes declaring them "poison" with a skull and cross-bones.

Big Tobacco won't let Finistirre get his way without a fight and Nick is the first line of defense. He's almost fool proof with his looks, personality and the way delivers his arguments with ease. He's a natural lobbyist and he's good. Nick declares "You know that guy who can pick up any girl? I'm him. On crack."

He's gone on talk shows, like Joan Lunden and Dennis Miller, and made health activists look like idiots while he becomes the hero. He even seems to have won over a reporter for the Washington Probe, (Katie Holmes) who is supposed to be writing a hard-hitting expose on him.

His next task involves Hollywood. In the old days, smoking was cool and now smoking is relegated to the so-called "evil people" in films. Nick heads to Tinsletown to convince the man who runs the entertainment business, Jeff Megall (Rob Lowe), that smoking is sexy.

But on the other side of life is his son Joey (Cameron Bright) who idolizes his father. Nick is teaching him the ways of the business and saying what needs to be said to get what you want. It's not the question that matters in life, it's the argument. As he says, "If you argue correctly, you're never wrong."

"Thank You for Smoking" takes no prisoners when tackling this seemingly delicate subject. Both sides of the aisle -- pro- and anti-smoking -- are skewered without mercy. The television commercials put out by Truth -- an anti-smoking campaign -- only skim the surface when featuring tobacco company boardrooms.

The cast is a who's who of Hollywood. The lead characters take the material they are given and run with it. Their performances are outstanding.

The highest caliber acting job goes to Eckhart as Nick. He can't be thought of anything other than smooth and calculated. He's flawless.

As the only child actor in the film, Bright stands out. Age shouldn't matter because he can convey child-like innocence and then transform into a person wise beyond his years. He's easily the male counterpart to Hollywood's little darling Dakota Fanning.

Some of "Thank You's" best scenes feature the M.O.D. squad, a.k.a. Merchants of Death. Comprised of Naylor, alcohol representative Polly Bailey (Maria Bello) and firearms rep Bobby Jay Bliss (David Koechner). The three discuss everything from the best responses to questions and how many people their products kill daily.

A moviegoer needs to head into "Thank You For Smoking" with an open mind. This is not the film for anyone who has strong opinions about smoking and can't take a joke. The comedy is black, therefore it makes light of the topic of smoking in a cynical and outright hilarious way. Some lines are the epitome of funny, leaving the audience laughing so loudly that the next lines were drowned out.

"Thank You for Smoking" is a definite must-see.

"Thank You for Smoking" opens Friday, April 7 at the Landmark's Oriental Theatre.

Heather Leszczewicz Special to OnMilwaukee.com

Originally from Des Plaines, Ill., Heather moved to Milwaukee to earn a B.A. in journalism from Marquette University. With a tongue-twisting last name like Leszczewicz, it's best to go into a career where people don't need to say your name often.

However, she's still sticking to some of her Illinoisan ways (she won't reform when it comes to things like pop, water fountain or ATM), though she's grown to enjoy her time in the Brew City.

Although her journalism career is still budding, Heather has had the chance for some once-in-a-lifetime interviews with celebrities like actor Vince Vaughn and actress Charlize Theron, director Cameron Crowe and singers Ben Kweller and Isaac Hanson of '90s brother boy band Hanson. 

Heather's a self-proclaimed workaholic but loves her entertainment. She's a real television and movie fanatic, book nerd, music junkie, coffee addict and pop culture aficionado.