On a lonely and very late night, Jonathan McQuarry is still doing the math on a corporate audit. He sits in a glass office overlooking a gorgeous and glowing New York cityscape. Enter Wyatt Bose (Hugh Jackman), a confident and charismatic lawyer who unexpectedly offers Jonathan a joint. They light up and Jonathan reveals everything about his life, but since he hasn't lived much it takes less than 40 minutes. Jonathan defines himself as someone who likes to solve problems and finds clear order of numbers appealing. Wyatt takes pity on Jonathan and takes him under his wing. Then they accidentally exchange cell phones and Jonathan gets the call asking if he's free that night. He says yes and ends up meeting a sexy businesswoman who just wants an uncomplicated night of sex. Jonathan has now joined "The List," an elite sex club for corporate players who don't have time for intimacy but desperately need to get laid.