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Irène (Audrey Tautou) loves nice things and loves to have wealthy men pay for them. One night, she mistakes Jean (Gad Elmaleh), a poor bartender, for a potential client and spends the night with him. The next morning, Irène realizes her mistake and leaves, but poor Jean is smitten with her. Later, when a rich dowager mistakes Jean for a veteran gigolo, Irène agrees to tutor him in the art of fleecing wealthy lovers.