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In Venice, Lily, a pickpocket posing as a countess, meets the internationally famous thief Gaston Monescu, who is posing as a baron. During an elegant dinner at their hotel, Lily politely accuses "the baron" of being a thief, and he, in turn, accuses her of being a pickpocket. He tells her he knows she stole his wallet because she tickled him when she picked his pocket; and she asks him for the time, then reveals his watch. When he, in turn, reveals her garter, she falls instantly in love with him. Posing as a doctor, Gaston robs aristocrat François Fileba, of rooms 253, 5, 7 and 9, but escapes with Lily before he is found out. Nearly a year later, in Paris, Gaston and Lily are still very much in love when, at the opera, Gaston steals a diamond-studded purse from widow Mariette Colet, owner of Paris's reputable perfumerie, Colet and Co. Posing as Monsieur LuValle, a member of the "nouveau poor," Gaston returns the bag and, after receiving a 20,000 franc reward from Mariette, charms her into hiring him as her secretary. Although she is known all over Paris, Mariette believes marriage is a beautiful mistake, and has turned down proposals made by ardent suitors Fileba and the Major, who continually bicker as they compete for Mariette's attention. When Gaston learns that Mariette keeps 100,000 francs in her house safe, he is determined to steal it and embezzle money from the company. Meanwhile, Lily, wearing eye glasses and assuming an officious manner, works as Gaston's assistant under the name Mlle. Votier. She pretends to be devoted to Mariette even though she is jealous of her attentions toward Gaston, and advises him to stay a crook and not become a gigolo. After a few weeks, Mariette introduces Gaston to her social set, and Fileba, sure he has seen Gaston somewhere before, asks him if he has ever been in Venice, but Gaston denies it. Monsieur Giron, who has been chairman of the board at Colet and Co. for years, then sanctimoniously accuses Gaston of stealing from the company, but Mariette defends him. Fearful that Fileba will expose them, Gaston and Lily must now leave Paris earlier than planned. While Lily packs, Mariette and Gaston make love, and adding to his temptations, she goes out for the evening, promising to return at eleven o'clock for a rendezvous. Fileba finally realizes Gaston was the man who robbed him in Venice and warns Mariette, but she ignores him. Meanwhile, Giron visits Gaston and accuses him of being the thief Monescu, but Gaston gets rid of him by accusing him of pilfering money from Colet and Co. When Lily realizes that Gaston is postponing their departure until morning so that he can meet with Mariette, she angrily addresses him as "Monsieur Colet" and steals the 100,000 francs from the safe, telling Gaston it is cash she wants, not him. Mariette later returns and, after removing her pearl necklace for her rendezvous with Gaston, is about to put them in the safe when Gaston informs her that Giron has embezzled millions from Colet and Co. He then confesses to being Monescu and to stealing the 100,000 francs, but assures her that although he came to rob her, he fell in love with her. Lily interrupts and admits it was she who took the money, then gives Mariette permission to sleep with Gaston, but tells her the 100,000 francs is the price she must pay for him. Admitting that it would be better for business if he stayed with Lily, Gaston says good-bye to Mariette, who sighs that it could have been divine, and agrees to let Gaston take the pearl necklace that Lily wanted. In the departing cab, Gaston reaches into his coat for the pearls to present them to Lily, but she has already taken them, along with the diamond bag. Gaston, in turn, has stolen Lily's 100,000 francs, which he then returns to her, and they kiss.