In today's society, there are opportunists that will attempt to take advantage of those in our society. Boiler Room is one such example of these opportunists taking advantage of others in society. Boiler Room is an illustration of our current society, a society in which morality and ethics have taken a back seat to profits, and status. Boiler Room is a story about a college drop out who desperately wants to please his father, a federal judge who is very judgmental with his son. Seth Davis closes a casino he operates in his own house. Thinking he'll please dad, he takes a job in a small brokerage house, where after training, they promise phenomenal pay. The newly hired trainees make calls to lists of prominent to middle class men and apply high-pressure tactics to sell the companies exclusive initial public offerings (IPO's). Seth becomes one of the firm's best trainees and is exceptional at sales. Curiosity surrounding the firms dealings leads Seth to discover that the firm isn't what it is cracked up to be, and is faced when numerous ethical dilemmas.
The movie focuses around the main character, Seth Davis (Giovanni Ribisi), a intelligent young man who has made thousands of dollars running an underground casino out of his house. One night, two brokers came to his casino and were able to convince him to join their firm JT Marlin. Seth not understanding what goes on behind the scenes of the stock market gladly joins the firm, in the hope of making an easy buck. He quickly rises through the firm and begins to notice practices that he begins to question, and eventually learn the truth behind the firm. The movie illustrates how money drives society, and how money can cause people to show complete disregard for the welfare of others. The underlying theme surrounds Seth Davis, and his maturation, as he comes to realize the wrong in his actions, and tries his hardest to correct his previous injustices.