Seth Davis (GIOVANNI RIBISI) is a 19-year-old college dropout who runs a small backdoor casino out of his apartment, much to the chagrin of his judge father, Marty Davis (RON RIFKIN). Although he's making money, he's not making as much or as fast as he'd like, so when he meets higher roller Greg Weinstein (NICKY KATT), an arrogant broker for the brokerage firm of J.T. Marlin, he's instantly intrigued.
Greg agrees to get him an interview at the Long Island based firm, where Seth meets Jim Young (BEN AFFLECK), the enthusiastically cocky head recruiter, as well as the other fledgling recruits. Herded under Greg's protective wing, the recruits learn the biz of making hard stock sales over the phone, and Seth soon stands out, impressing Greg's chief rival, millionaire Chris Varick (VIN DIESEL).
Although he's flying below the radar of the firm's boyish leader, Michael Brantley (TOM EVERETT SCOTT), Seth becomes more proficient as he nears getting his broker's license. This doesn't sit well with Greg, who's jealous of the up and coming star, especially when he starts dating the firm's receptionist,
Abby Halpert (NIA LONG), a woman Greg previously pursued.
Even so, Seth's father is pleased that his son finally has a legitimate job. Yet, when Seth becomes curious about how the firm can pay such high commissions on each sale, he begins to uncover some rather unsavory and illegal activities within the firm. As one of his clients, Harry (TAYLOR NICHOLS), begins to panic over the portfolio Seth manipulated him into buying and the FBI begins snooping around, the young man begins to question whether the ease and speed of making money is worth the associated risk.