Gad Elmaleh as Jean and Audrey Tautou as Irene in Pierre Salvadori's "Priceless."

Set in the south of France, "Priceless" features an ultimately tasteless, empty story about people who do degrading things to themselves and others.

That said, it's all done with clear-eyed insight and a light touch that makes the film a serviceable comedy with a delightful adult sensibility.

Irene (Audrey Tautou) and Jean (Gad Elmaleh) are scrappy interlopers trying to make a living among the very rich. Irene isn't much more than a glorified call girl, a professional gold digger looking for elderly gentlemen to finance her shopping habits.

Mild-mannered Jean works at a lush hotel in Biarritz. One night while working in the bar, he is instantly smitten with Irene, who mistakes him for a rich playboy. They get drunk, have a blissful night of sex, and she goes back to her rich sugar daddy.

Skip ahead a year: Irene returns to the hotel where she and Jean have another one-night stand. However, this time, Irene is caught, dumped by her wealthy lover and only then discovers Jean's true identity. Jean follows Irene to Nice, where, exacting revenge, she breaks his bank account on a couture shopping spree.

In a twist that even Irene cannot foresee, Jean is picked up in the hotel lobby by an attractive older woman. Seemingly without even thinking, he becomes her lover. Irene is at once stunned and pleased that they are now playing at the same game. She throws open her closet doors to show Jean how the best gold-digging is done.

Eventually, Irene and Jean come to realize they are cliches, as are the people they prey upon. There are no illusions here; all intentions are out in the open.

But this is the rare French film devoid of any romantic chemistry. And this lost connection between Irene and Jean leaves an emotional chasm that cannot be filled by all the money in the world.

By Mary Houlihan / Universal Press Syndicate