在这部禁忌的女人剧情/爱情片中,米瑞尔（伊莎贝尔·卡雷 Isabelle Carré 饰）是一个23岁的漂亮姑娘，和这个时代大部分年轻人一样，她年轻而美丽，执着又热烈，对于未来有着无尽的憧憬和幻想，对于爱情也有着自己的原则和底线。弗兰修斯（Philippe Harel 饰）是一个39岁的中年男人，和大部分这个年龄段的男人一样，他已婚，有一个深爱的孩子，生活平静而和谐，心中有些东西早已死去，另一些却在蠢蠢欲动。
就是这样的两个人，他们相遇了。在反复的挣扎和拉锯后，弗兰修斯对米瑞尔展开了激烈的追求，而面对这样一个各方面都十分优秀的男人，米瑞尔最终选择了屈服于内心的欲望。在这段不被世人所祝福的禁忌恋情里，每个人都得到了一些，也失去了一些。
This movie is foremost distinguished by the use of a subjective camera, and nearly 100 % of the time consists of close-up of Isabelle Carré's face. She is capable of changing her facial mimic so much that she never looks artificial or inappropriate. 39-year-old François meets 22-year-old Muriel, who is a virgin. Several times he invites her to fine restaurants. She agrees that on a certain day they will meet at a hotel and he will see her naked. He promises not to sleep with her at that occasion. He does not keep his promise. She is happy that he didn't. Both continue to be eager for sex. While waiting for the first dish on a luxury restaurant she goes to the men's room and dresses starch naked, while he follows after a few minutes. However, she eventually gets a young boyfriend. She tells him everything. He calls François's wife, who immediately demands a divorce. When François and Muriel meet accidentally in the street, it becomes clear that she feels neither any intent to harm him, nor any regret that he is indeed harmed. It is simply none of her business.
残酷与认真（陈卫）。感情世界的深度。小三宝典之“婚外情从入门到精通”。不被社会认同的爱。爱无禁忌。情感压倒理智是人的通病，但是底线才是最终决定人生的关键。。所谓的禁忌。第一视角电影。
