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Though it will likely only be seen by a fraction of the audience that will flock to What Happens in Vegas, Priceless is a much smarter romantic comedy about essentially the same thing. Namely, a one-night stand that has the potential to turn into something more. Audrey Tatou (Amelie, The Da Vinci Code ) plays Irene, a call girl who dates rich men so she can afford her extravagant lifestyle. One night, after fighting with an old codger she’s agreed to marry for money, she has a fling with the hotel bartender Jean (Gad Elmaleh), mistaking him for a wealthy patron. Once she realizes her mistake, she recoils, but Jean is persistent and follows her to the next hotel where he tries to win her over despite not having the means to do so. When he finds a wealthy suitor of his own (can you say, “cougar”?), the competition heats up in this well-written, cute comedy. ***

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