Fresh, frothy French farce is "Priceless," when done right, which this is. Just what the movie doctor ordered for action- and fantasy-weary adults.

Well, fresh might not be the precise word for a romantic comedy with a resemblance or two to "Breakfast at Tiffany's," starring an Audrey named Tautou with a resemblance to the one named Hepburn. But it'll do 'til a better one comes along.

We're in the Cote d'Azur (sigh), at a splendid but virtually empty luxury hotel. Bored bartender Jean (Gad Elmaleh), pathologically shy and deferential, has nothing better to do than adore gorgeous guest Irene from afar -- across an uncrowded room. What he doesn't know is that she's just a gold digger. What she doesn't know is that he's just a glorified bellhop. Each mistakes the other for a millionaire.

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'Priceless'

3 1/2 stars = Very good
Ratings explained

• Starring: Gad Elmaleh, Audrey Tautou.
• Rating: PG-13 for sexual content including nudity.
• With English subtitles.
• Movie Trailer: movies.com/priceless

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Wild sex ensues. Wild sex ceases when she discovers Jean's real status and her sugar daddy discovers Irene's infidelity. Both get booted, but love-struck Jean pursues her to the greener pastures of another luxury hotel, where she instantly acquires a new "fiance." Jean manages to screw up that deal for her, too, even as he transforms from schlemiel to sophisticated gigolo for rich widow Madeleine (Marie-Christine Adam).

"Two grifters, off to see the world ...," Mancini might have had them sing.

Irene wants to see the Maldives. Jean looks blank. "Don't you know them?" she asks.

"Not all of them," he replies.

Luscious Tautou, in dresses that leave little to the imagination, stumbles hilariously in and out of hotel elevators, leaving a trail of mai-tai umbrellas in her wake. She is excellently matched with deadpan, Moroccan-born comedian Elmaleh, who makes good use of his amazing facial and physical resemblance to Buster Keaton.

Director Pierre Salvadori choreographs his sexy class comedy with nods to Lubitsch's "Trouble in Paradise." It's almost as beguiling as (second sigh) its setting.