Despite the title of this uproarious comedy, Thank You For Smoking neither advocates the habit nor condemns it. I suppose that isn't entirely true. The flick does take a fair share of pot shots at smokers, but really, this is a film about having the right to choose. This gloriously hilarious (and smart) look at a tobacco industry lobbyist is equal parts satire and straight ahead comedy. A damn funny one I might add. Furthermore, it has a surprising amount of heart.

Directed by Jason Reitman (son of legendary comedy director Ivan) and based on a book by Christopher Buckley, this film is a riot from start to finish. The movie stars Aaron Eckhart as tobacco industry lobbyist Nick Naylor. He isn't necessarily a fan of the industry - he simply does the job because he's good at it. In this regard, Thank You For Smoking reminded me a bit of Andrew Niccol's underrated Lord of War, only this picture is much lighter.

Nick travels around the country actively stumping in favor of smoking. On a famed talk show, he convinces an audience that the industry does care about those who are sick with lung cancer because, as he puts it; "why would we want to lose valuable customers." Or watch as Mr. Naylor persuades the Marlboro Man himself (played by the wonderful Sam Elliot) to take a payoff rather than sue a distributor after they cut him loose when he's diagnosed with cancer. This sort of stuff doesn't sound like it would be funny, but Rietman and crew manage to cut it up in a way that makes it all falls as lightly as comic confetti.

With a perfect sense of timing, Eckhart shows great comedic skills here. This is easily his best work since his Neil LaBute collaborations (In the Company of Men, Your Friends and Neighbors). And keep in mind that this was no easy task. While many might consider Nick Naylor to be the most vile bottom feeder on the food chain, Eckhart's genial turn keeps the character likable every step of the way, and the actor deserves extra props for his wonderfully sincere rapport with movie son Joey (engagingly played by Birth's Cameron Bright). One nagging reality for Naylor, that only gets worse as time passes is his difficulty in finding a balance between continuing to be effective at his job, while being a good role model for his son.

Thank You For Smoking is also populated by an outstanding roster of designated hitters. Robert Duvall gives the eccentric head of a tobacco company a deadpan paint job. Rob Lowe is hilariously sublime as crazed film producer and Adam Brody plays off him wonderfully as his over-the-top assistant. William H. Macy is as solid as ever as the harried Senator Ortolan Finistirre. Maria Bello is playfully tidly as an alcohol spokeswoman. David Koetchner is adorably dopey as a lobbyist for the NRA. and an extra flirtatious (or if you prefer - slutty!) Katie Holmes is a reporter trying to get to the bottom of Nick's wicked game. And the neatest trick that Jason Reitman pulls off, is allowing all of these performers to shine even when they're limited to precious little screen time.

Jason Reitman possesses his father's undeniable gift for laugh out loud comedy (both as a writer and a director), and this delightful newcomer keeps things consistently funny. What's more, he's able to walk that fine line between hilarious and offensive, flawlessly. Be it bizarre seal feasting footage, the audacious "cancer boy" sequence (a similar riff was presented in that hilarious Kids in the Hall movie), or the strangely tender moments between Nick and Joey (that's what I call great parenting), Thank You For Smoking has a little something for everyone.

Thank For Smoking does suggest that smoking is a bad thing, but it does so in such a subtle way, that it doesn't feel like a Surgeon General's warning. For instance, we get a brief background clip from a classic John Wayne movie (a miraculous feat given that The Wayne estate doesn't normally offer up footage to be showcased in movies) that clearly displays the immediate dangers of this nasty habit. Or take notice that not one character in this entire film actually lights up a cigarette. But Thank Your For Smoking doesn't dwell on such business. Again, the movie is really about having the freedom to choose. It's a film for smokers and non-smokers alike to love.

Jason Reitman is clearly a talent to watch out for. His Thank You For Smoking is bold, honest, and even dangerous, but it's also light, breezy and hilarious. In fact, I'd be so bold as to say I don't think there will be a funnier movie this year.