Director SP Jhananathan has chosen a rather serious topic for ‘E’. It is based on bio-war and poor Indians being made 'Guinea Pigs' by international pharmaceutical companies to find out the effectiveness of the medicines. The storyline is serious yet the director has made it as simple as it could possibly be with neat screenplay, thus making the film a good entertainer and understandable one. He also has added glamour to appease the frontbenchers. Jeeva plays the role of a slum dweller and Nayantara is a bar dancer. The other cast of the film includes Ashish Vidyarthy, Pasupathy, Karunaas, Ajay Rathnam and Hassena.

Easwaran alias E (Jeeva) is an orphan from a slum in Chennai brought up by an old woman. He loves money to the heel. He meets Jothy (Nayantra), a bar dancer from the same locality. They become friends after a few meetings and Jothy gets attracted to his simplicity. She tries to mend his ways on learning his past.

Meanwhile, Dr Ramakrishnan (Ashish Vidyarthy) takes up the task of testing a medicine devised by a foreign company that could kill thousands of lives during war. For this, he takes advantage of the ignorance of slum dwellers and chooses Jothy's sister and E's grandmother to conduct the test. In the meantime, E rescues Dr Ramakrishnan from murder attempt by Nellai Mani (Pasupathy).

 
E hides Nellai Mani in a secret place with the plan of handing him over to Dr Ramakrishnan for a huge ransom. But things takes a ‘U’ turn with E slowly getting closer to Nellai Mani’s good ways. He also comes to know Dr Ramakrishnan’s evil motives from him. In fact, Nellai Mani is a revolutionary fighting for a cause and he tries to change E to good ways. He even lays down his life for the cause. The rest of the film is on how Ramakrishnan and his evil ways are put to an end.

Jeeva is progressing in leaps and bounds as far as his acting is concerned. He has done well in both histrionics and action scenes. Nayantara has performed well besides pumping in the necessary glamour. Pasupathy has lots of energy in him and his performance is superb. Ekambaram’s cinematography and Srikanth Deva's music have added to the overall strength of the film.

However, it is director Jananathan who deserves all the accolades and praises. He has handled the serious film so beautifully, thus making it a great entertainer.