In some parts of the country, it might be a tough sell getting moviegoers out to a romantic comedy that doesn't have Meg Ryan or Hugh Grant in it. Or any English-speaking actors, for that matter. But that is not true of Traverse City. We're more sophisticated here, no? We've all seen "Amelie," so we know what a charming and talented actress Audrey Tautou is. And we all saw - or at least heard about - "The Valet" at last year's festival, so we know what great comic timing the immensely likeable Gad Elmaleh has. Together, the two generate more spark and charisma in their witty exchanges over money, sex and the impossibility of love than any recent American attempt at the subject.

She's the seductive, glamorous gold-digger, a smoldering beauty with eyes only for luxury - and the rich old men who can provide it for her. He's the penniless, bumbling bartender, a naive romantic who's in a world of trouble the minute he spots her in a hotel bar. She strikes up a conversation, he pretends to be someone he's not - and great screwball comedy ensues.

Watching this film, I was aware that - unlike most romantic comedies I see - "Priceless" is operating on a few different levels, not all of them overt. On the surface, you can enjoy the film for its lavish superficialities - the beautiful scenery, glamorous designer clothing and exorbitant lifestyles of the characters - and its light, entertaining dialogue and plot. If you want to just enjoy a fun romantic flick and not have to think too hard, "Priceless" can provide that experience.

But the performances of the cast - especially that of Tautou - add a whole other, deeper dimension to the plot, providing subtle commentary on the unsatisfying effects of consumerism, the dangers of pursuing money over love, and the internal emptiness caused by putting one's body - and self - up for sale. When Tautou is onscreen, it's impossible to take your eyes off her - not only because of her astounding beauty, but because in her complex and ever-changing facial expressions, there is a universe of unspoken emotions. Comedy or no - this is great acting.

"Priceless" is playing at the State through Thursday. It's a great film to see with a date. Especially, as the film reveals, if the date is paying.