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Shy bartender Jean (Gad Elmaleh) works in a luxury hotel in Biarritz, where he earns meagre tips as a dog walker and stares enviously at the beautiful, rich clientele.

Among the guests is money-grabbing Irene (Audrey Tautou) and her latest sugar daddy, Jacques (Vernon Dobtcheff), who has the gall to fall asleep during her birthday celebrations.

Understandably disgruntled, Irene sneaks down to the bar where she mistakes dapper Jean for another millionaire guest and proceeds to flirt with him.

Jean plays along with his pretty companion's faux pas and they spend the night in the Imperial Suite, where a member of staff discovers them the next morning and Irene realises her error.

She leaves in a hurry but Jean is smitten and he follows her to Nice where she exacts her revenge by accepting a dinner date (choosing the caviar, lobster and champagne) then bankrupts him on a shopping spree of the local boutiques.

When all hope seems lost and lovesick Jean seems destined for the gutter, wealthy widow Madeleine (Adam) installs him as her toy boy gigolo and tutors him in the art of seduction.

Considering the lively performances and relentlessly feel good tone, it's difficult to see why Salvadori's film has taken the best part of 18 months to cross the English Channel (leading lady Audrey Tautou shot this straight after The Da Vinci Code).

Priceless is as light and airy as some of Tautou's summery costumes, shifting the balance of power between Jean and Irene as he gives her a run for other people's money.

The chemistry between Elmaleh and Tautou isn't entirely believable but both inhabit their roles with gusto and elan, the former leaping up instinctively whenever anyone calls for a waiter.

Dobtcheff and Adam's supporting characters are thinly sketched so we don't feel too sorry when they end up alone by the end credits.

They can simply pay for someone to fill the emotional void.

3:50pm Friday 13th June 2008

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