One of director William Wyler's final films, this frothy Parisian caper is ostensibly about Peter O'Toole's covert art inspector helping Hepburn filch a fake Cellini sculpture. In truth, How to Steal a Million is merely a stylish excuse for the petite actress to scamper around Paris clad in Givenchy and for her Irish costar to flash his magnificent baby blues. Though the pacing often drags, the final robbery sequence is exhilarating, and the repartee consistently witty and droll. When Audrey Hepburn asks, ''You don't think I'd steal something that didn't belong to me?'' a bewildered O'Toole responds, ''Excuse me, I spoke without thinking.''
EXTRAS A joint commentary by the director's daughter Catherine and costar Eli Wallach is surprisingly tedious; Wallach (who plays crazed collector Davis Leland) is constantly marveling at his youthful head of hair, while Wyler who calls her dad Willy shares few new tidbits about the film.