Thank You for Smoking is a 2006 film directed by Jason Reitman and produced by David O. Sacks. It is based on the novel of the same name by Christopher Buckley. The title makes fun of the well-known slogan "Thank You for Not Smoking". It was released on March 17, 2006.

Nick Naylor is the vice president of and the chief spokesman for the tobacco lobby, Academy of Tobacco Studies. His job requires him to defend the rights of smokers as a talking head on various television programs. Each week, Nick meets with Polly Bailey and Bobby Jay Bliss, the lobbyists for the alcohol and gun lobbies, and they call themselves the M.O.D. Squad (M.O.D. stands for Merchants of Death). Nick brings an idea to his boss, BR, to get actors in films to start smoking on screen again, and BR sends him to Hollywood to meet with producer Jeff Megall. Nick is divorced and his son, Joey Naylor, travels to Hollywood with him to observe what his father does as Nick teaches him the art of spin. While in Hollywood, BR has Nick bribe Lorne Lutch, a former tobacco advertiser who is suffering from lung cancer, from badmouthing tobacco. Nick also plans to appear before the U.S. Senate to fight a bill proposed by Senator Finisterre that would require all cigarette makers to place a skull-and-crossbones on their packaging. During an appearance on Dennis Miller's talk show, a caller threatens to kill Nick. After refusing BR's suggestion for him to hire bodyguards, Nick is reluctant. A few days later, Nick is kidnapped and tobacco patches are placed all over his skin, causing him to almost die. Luckily, he is found live in a park. In the midst of all of this, Nick has begun sleeping with attractive reporter Heather Holloway and he has revealed many secrets to her. After Nick's accident, she publishes an article that mentions Nick's dealings with the Mod Squad, Nick's bribery of Lorne Lutch, the fact that Joey Naylor is being trained to follow in his father's footsteps, and Nick's plan to put cigarettes in film. Because of the scathing article, BR decides that the Academy should distance itself from Nick and fires him. However, Nick still plans on testifying before the Senate in hopes of getting his job back. Before testifying, he mentions to the press that he slept with Heather Holloway, ruining her career. Nick performs so well at the Senate hearing that afterwards, a reporter asks him if he will continue to work at the Academy. BR tells the reporter that Nick is always welcome, but Nick retires from the industry, to BR's disappointment, and in order to set a better example for his son. The film ends with Nick's son, Joey, winning a school debate with the skills that Nick taught him about spin, and with Nick instructing lobbyists for cell phones on how to deny that cell phones cause brain cancer.