The Secret is about the intention-manifestation model and how to use the law of attraction to create whatever you want.  As the movie aptly points out, most people focus their thoughts either on what they don’t want or on reinforcing what they’re already getting.  But the way to succeed with intention-manifestation is to keep your thoughts focused on what you desire, even if it

 seems to have no presence in your life yet.  Intention-manifestation is the basis for the Million Dollar Experiment, which has been going for almost 7 months now and has collectively manifested over $1.2 million — not a bad result for simply focusing our thoughts on what we want to attract.  

Source: http://www.stevepavlina.com/blog/2006/05/the-secret/

The Law of Attraction is an idea that is widespread in New Age philosophy. It posits that a mental disposition will attract equivalent external circumstances and events.

Esoteric teacher Dick Sutphen states:

The Law of Attraction states, in a nutshell, like attracts like. In other words, we are like a walking magnet that draws to us anyone or anything that is on the same wavelength. If you’re radiating positive energy, you attract positive people and experiences. If you’re radiating negative energy, you attract negativity.[1]

Books have been written on the subject by Michael Losier, Jerry and Esther Hicks, Penny Jordan, Sheryl Woods, Kristi Gold, Liz Gerstein and Sandra Anne Taylor, Ernest Holmes, William Walker Atkinson, Norman Vincent Peale, Robert Collier, Israel Regardie and Mark Allen[2]

One web site offers contacts with business, spiritual and life coaches who include the Law of Attraction in their approach. [3]

Esther Hicks, a professional channel, is one of the best-known proponents of the subject. Her web site describes it as "The most powerful law in the universe."[4]

In March 2006 a film The Secret based on, and explaining, the Law of Attraction, was broadcast through the internet. It is currently available on DVD and pay per view streaming.

After Viewing the Film it is suggested that you read the Master Key System by Charles Haanel.  It is available for download free of charge.

Source: http://en.wikipedia.org/wiki/Law_of_Attraction