While tobacco lobbyist Nick Naylor may be an obvious target of contempt, it is hard to distinguish between the good guys and bad guys in the film “Thank You for Smoking,” as both sides of the tobacco industry combat each other in a battle of spinning the truth.

Director Jason Reitman brings Chuck Buckley’s 1994 novel of the same name to the big screen in his directorial debut starring Aaron Eckhart as the cigarette poster boy, Nick. In this satirical look at the “culture of spin,” the story follows this sweet-talking master of argument, who gets paid millions of dollars to simply “talk” on behalf of the tobacco industry and its smokers.

Reitman, who also wrote the screenplay, is the son of director and producer Ivan Reitman of “Ghostbusters” stardom. Considering this is his first film, Reitman rounded up an impressive list of big shot actors and actresses.

The film was an amusing hour and a half that offered some humorous insight into today’s world of politics. Nick’s tricks of persuasion made a convincing argument that all you need in order to get what you want is a skillful way with words.

Together with Nick’s two buddies from the alcohol and firearm industry, (Maria Bello and David Koechner), the three form the “M.O.D. squad,” short for merchants of death. Every week, they meet for a friendly round of drinks and dinner as they exchange death toll stats and engage in playful competition.

Nick’s nemesis in the film is Sen. Ortolan Finistirre (William H. Macy), who is trying to get a skull-and-crossbones warning label printed on U.S. cigarette packs. After Nick’s successful performance on a talk show persuading an anti-smoking audience that smoking is not so bad after all, Finistirre is determined to take Nick down.

Backed by the tobacco industry’s head honcho (Robert Duvall), Nick collaborates with Hollywood super-agent Jeff Megall (Rob Lowe), to work on a space-age film that will send the message to viewers that smoking is cool. Jeff’s peculiar obsession with Asian culture is particularly amusing.

Also caught in the mess is a dangerously attractive reporter (Katie Holmes) who will do anything to get the big scoop on Nick Naylor.

For those “O.C.” fans out there, the film features Adam Brody as Jeff’s assistant, a character not too different from the dorky Seth Cohen.

As Nick continues to deceive the public about the dangers of smoking, he is confronted with a death threat on national television. While he claims he does what he does to pay the mortgage, Nick must consider the influence he has on his son (Cameron Bright) who looks up to him as a role model. As a tobacco spokesman, will he let his son smoke once he turns 18?

Eckhart successfully renders a likeable personality in such an immoral character, because whatever your stance is on smoking, Nick is the one you will find yourself rooting for. But that could just be because Finistirre’s stern character is not as inviting as Nick’s charm.

The dialogue in the film was clever, definitely chuckle-worthy, but not necessarily laugh-out-loud hilarious. Though he may still be a rookie, Reitman succeeded in both his attempts at screenwriter and director.