Deception is an erotic thriller that never lets its eroticism loose and never actually delivers genuine thrills. It is a movie that brings to mind films as diverse as Basic Instinct and Swordfish, perhaps even a touch of Brick. The problem is that it is not nearly as entertaining as any of those films; it is closer in execution to Basic Instinct 2.

In the end, the outcome of Deception is a shame as there are definite seeds for an effective erotic thriller, but that would have involved crafting characters with a modicum of intelligence. Rather than play up the elements that could have made this stand out, screenwriter Mark Bomback saw fit to stick with the mundane and the unintelligent elements. On the positive side, it is moderately entertaining to watch the leads do absolutely everything in their power to inject some sort of life into the film.

Jonathan McQuarry (Ewan McGregor) is a nerdy accountant who makes annual rounds through a number of high-powered clients, making sure their books are balanced. Considering his job, he is not exactly a welcome face around these offices; add in the long hours and you have a man who's living a lonely existence.

Late one night, Wyatt Bose (Hugh Jackman), a lawyer working for the firm, extends a hand (and a joint) of friendship to the under-appreciated accountant. Soon thereafter, Jon is being introduced to fine suits and late nights on the town. Sure, things like this happen all the time, right? Well, the plot thickens when the duo accidentally swap phones. Was it truly accidental? What is the likelihood of that happening, what with the great variety of models and ring tones? Whatever... it happened, and we need to accept that so we can move forward with the plot.

No sooner has the phone swap happened than Wyatt skips town, leaving Jon in the lurch with someone else's phone, and a growing realization that Wyatt may not be who he says he is. However, before that knowledge can truly take hold, Jon receives a strange phone call requesting that he be at a certain hotel that evening. This is Jon's introduction to "the list," an anonymous sex group populated by high-powered men and women looking for intimacy without entanglement. Jon's eyes are opened to a new world and he takes full advantage of it.

Complications arise when he meets a young woman (Michelle Williams), known only as S, whom he has seen in the past. He has a growing infatuation with her, meeting a few times, and breaking every rule of "the list." Then, suddenly she disappears, leaving Jon with plenty of questions, not to mention the questions the police have for him. This is when the bigger picture begins to come into focus.