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.