IMO the references to 'The Man' of this song suggests he is the drug supplier 'taking care of the room'. 'Fork' and spoon' being used to chop up the cocaine which Bowie had started getting into at this point. 'The Man' as dealer harks back to Velvet Underground's 'Waiting for The Man' which Bowie too had covered on several occasions.

Great stuff on the back of this I have just re-acquainted myself with JL’s first solo album…very insightful and a working class hero is something to be.