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Lovely French gamine Irène (Audrey Tautou) romances rich men for their money but desperately desires a long-term score. She thinks she’s found it in Jean (Gad Elmaleh), a humble bartender pretending to be wealthy who proves to be Irène’s equal at relationship con games.

Big question: Will American audiences who associate Tautou with clean-cut roles in “Amelie” and “The Da Vinci Code” buy her as a scheming social climber with sex appeal to spare?

Catch it: Determined to leave her girlish qualities behind and prove she’s a mature woman now, Tautou sinks her teeth into an admirably complex romantic comedy heroine. Frequently clad in cleavage-revealing dresses or little more than a towel she nails the role inside and out. Irène is a pro at taking advantage of men, and her unabashed materialism gives her an edge rarely seen in a generally one-dimensional genre (while Tautou’s natural chemistry with Elmaleh helps keep the audience on her side).

Skip it: If you hate it when someone you’re in a relationship with starts to tell you what’s on their mind and then just leaves you hanging. That’s one of Irène’s primary seduction techniques.

Bottom line: A romantic comedy that takes risks Hollywood wouldn’t dream of--including a sexually aware leading lady who doesn’t always engage in the most agreeable behavior. Those unconventional elements elevate a story that still comes down to two people who the audience needs to believe are meant to be. It takes a little too long for “Priceless” to reach its predictable, satisfying ending but Tautou and Elmaleh make it worth the wait.

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