埃米莉·当德里厄（奥黛丽·塔图 Audrey Tautou饰），一位前卫的年轻女理发师。她独居的母亲麦蒂·当德里厄（娜塔莉·贝伊 Nathalie Baye饰）患有抑郁症。为了让母亲开心，重燃对生活的信心，埃米莉使出浑身解数，居然给母亲写了一封激情洋溢的情书。女儿善意的谎言只是想让妈妈得到幸福，然而夹在母女间的男人吉恩（塞米·鲍亚吉拉 Sami Bouajila饰）却因为阴差阳错的误会而一头雾水。 皮埃尔·萨尔瓦多执导的法国喜剧电影《美丽的谎言》，由古灵精怪的奥黛丽·塔图、优美高雅的娜塔莉·贝伊与塞米·鲍亚吉拉联袂主演。

Al, a young man from a modest background is about to marry his boss’ daughter, along with succeeding him as the head of a car dealership. One night, while coming back from his bachelor party, he is guilty of a hit-and-run accident, urged by his two childhood friends present in the car. The next day, gnawed with guilt, Al decides to inquire about his victim. What he does not know is that Juliette, a young woman, has witnessed the entire accident from her balcony.