This essay explores how cinematography in “Two Gallants” helps Joyce better communicate with his readers its theme of human commodification. In this story, male exploitation of woman as a commodity, culminating in her transformation into a prostitute, not only subjects the men to the ruthless world of commerce but also commodifies them as well. Such commodification is conveyed and highlighted by the cinematic form of narrative. While the female body is objectified by Lenehan’s gaze, his and Corley’s bodies are not free from the gaze that controls the whole narrative. In fact, their physical description exposes the fact that they are equally the objects of the camera eye, which Joyce has inserted into the story. By the use of alternating gazes, furthermore, the narrative adds dramatic effects to the climactic ending: when Corley opens his palm in a proud manner, his and his disciple’s subjugation to money have been completed.