Jonathan (Ewan McGregor) es un contable desconectado de la vida que es revigorizado por su nuevo amigo Wyatt (Hugh Jackman), un carismático y poderoso abogado que introduce a Jonathan en un misterioso club sexual conocido como The List. Poco después de conocer a la mujer de sus sueños, Jonathan se convierte en el sospechoso número uno de la desaparición y posible asesinato de la chica y de un robo de 20 millones de dólares.

Cat and mouse. Jonathan McQuarry is an auditor in Manhattan, moving from office to office checking their books. While working late, a smooth and well-dressed man named Wyatt Bose chats Jonathan up, offers him a joint, and soon they're pals. When their cell phones are accidentally swapped, Jonathan answers Wyatt's phone to a series of women asking if he's free tonight. Jonathan discovers it's a sex club: busy powerful people meet each other anonymously in hotels. Jonathan falls for one of the club members, whom he knows only as "S," whom he's also seen on a subway. When she goes missing, patterns emerge and Jonathan faces demands involving violence and lots of money.