The concept is great, but the book seemed to be more of a "feel good" book with not much on the practical application side. I like the movie because it is very inspiring, but again, not much content. This does not mean that it is useless. It simply means that the author presented a very general idea. What I suggest is to look for books or audio books which focus on any particular field you are interested in that is derived from the idea of the Secret, so at least you will learn some practical steps.
I hope that helps.
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UPDATE:
(September 17, 2010)
I don't want to double post so I'm just updating this post. I just recently watched the movie again and it became clearer in context of the 11 Forgotten Laws presented by Bob Proctor. I'm working with the Law of Attraction and the other Laws and documenting my experience, after I was given the CD "The Secret" within three hours of asking the Universe for it.
I wonder if anyone else experienced anything so... "coincidental." I would love to hear from you guys if you can share your experience about it.
Thank you.