Who wouldn’t like to be kept, at least for a while? There’s the best of society living, lavish gifts, attention and sex. Apart from unwelcome ‘down-time’ when a benefactor drops you back into the market, it’s a good living. And for gold-digging Irene it had the added benefit of a picture-perfect backdrop in the French Riviera. That was until she mistakes an opportunistic waiter for a handsome millionaire. Jean was in no hurry to correct the impression that led him, rather quickly and foolishly, to financial ruin. So starts this irreverent revision of Breakfast At Tiffanys which soon turns the table on cunning Irene when love-sick Jean finds his own sugar-mummy. The pair form a loose coalition of the willing as they teach one another how to maximise profits without conceding too much bottom line.

Of course this is a love story and the inevitable happens. That it should take quite so long to reach a foregone conclusion is only one of several shortcomings. Elmelah’s obvious good-looks establishes his character easily, yet his over-reliance on doe-eyes eventually makes you want to slap some sense into him. Similarly, Tautou doesn’t fully convince that she has enough internal steel to make it as a high-paid hooker. On the plus side, the humour is sharp and the film’s visual language is elegant. Salvadori thoughtfully keeps his camera above-the-belt, substituting caviar and champagne for soggy flesh. Jean’s benefactor brings a tender note in her stoic perception that credit-cards, rather than personality, is holding the attention of her beau. All of which is enough to get Priceless to the finish line, even if it doesn’t quite fulfil it’s titular promise.

// COLIN FRASER