The Gift was based on Bankers Also Have Souls, a play by Valme and Terzolli. To honor retiring co-worker Gregoire (Pierre Mondy), a group of bank employees pool their money and purchase a farewell gift: gorgeous prostitute Barbara (Clio Goldsmith). Since Gregoire is married to the luscious Antonella (Claudia Cardinale), one wonders what planet his friends have been on the past few years. Though it promises a great deal, The Gift is basically harmless and, at times, humorless. The film works best when it eschews sniggling sexiness and concentrates on personalities. ~ Hal Erickson, Rovi