Corporate auditing drone Jonathan McQuarry (McGregor) is the sort of dullard who goes bright red when he sees a couple of office cleaners nip into a cupboard for a quick knee-trembler.

So, living the straight life amongst New York's decadent power elite, he's a little surprised when he gets into conversation with charismatic corporate lawyer Wyatt Bose (Jackman).

Wyatt is everything Jonathan is not. Slickly suited in $4,000 threads and the frequenter of steamy East Village boites, his friendly overtures are eagerly lapped up by the no-friends number cruncher.

Jonathan gets even more intrigued by his new pal when a mobile phone mix-up leads to him receiving calls from a series of corporate chicks keen on no-strings nookie in high-end hotel rooms.

It's no mobile network you've ever known. Rules of cellphone sex club "The List" include total anonymity, no business talk and decorum dictates that the caller books the room and picks up the tab.

Jonathan's happy to oblige…even when it's - cripes! - Forbes cover girl Charlotte Rampling, who confesses to the newly-forged young stud "I'm a sucker for bashful boys." Lawks-a-mercy.

He gets even keener - "I haven't felt this good since I saw Van Halen in 1997" - when he hooks up with Michelle Williams and recognises her from a chance meeting on the subway weeks before.

This goes against the code but, pretty soon, The List's rules are being broken and the couple are enjoying cosy meals a deux….until Michelle inexplicably goes missing.

This is the sort of daft erotic caper that was much in favour in the 1980s. There's more holes than a pair of fishnets in a strip club and the sex is of the hot business-suited broad getting down and dirty out of office hours variety.

Full credit to Jackman and McGregor for never cracking up and there's enjoyment of a guilty sort to be had by dialogue that would have Sharon Stone imploring her agent to sign her up.

If there's never going to be a Basic Instinct III then this will do just fine.

Tim Evans