Marcel (Jean-Yves LeCastel) is a former French mail carrier, who, in That$ Life 1, won the state lotto, dumped his devoted wife and went on a pickle-planting spree. He does, in other words, what lots of porn fans would do in his place, and seems to get away with it. But from the first few minutes of this superior follow-up volume, we feel a walloping dose of  karma closing in on ol' Marcel like a falling anvil.

After putting aside the missus, our nasty little protagonist wings off to Bora Bora with his newfound millions, and is soon in the arms of a comely fellow vacationer. Then he runs across Katja Kean skinny-dipping in the crystalline South Seas surf, and is fatally smitten. It turns out Kean is a grifter of the first order, and has a couple of ready-and-willing henchmen in tow. When she finds out about Marcel's swollen poke, she resolves to relieve him of it.

That$ Life does jut about everything right. Its plot is satisfying and easy to follow, its acting performances are all quite serviceable and its production values are magnificent. Bora Bora should be listed in the credits as this feature's third star. The island's lush locales serve as something more than a mere backdrop for the action here. Case in point is LeCastel and Kean's initial pairing, which takes place on a coral outcropping in the middle of a placid expanse of water some ways offshore. With another emerald island looming up from the sea in the background, the performers manage a superb, half-submerged round of amphibious sucking and fucking. Other scenes take place at the Luxor in lovely Las Vegas, and in gay Paris.

Working in tandem with That$ Life's luxuriant schedule of locations and stand-out production values is a sexual standard which would make for mightily watch-able smut, even if the entire thing were shot behind a 7-Eleven in Rialto with a cheapo camcorder balanced on a beer can. We're talking hell-bent-for-leather shagging here, with lots of greasy anal and d.p. depravity mixed in for good measure. The two hottest of a host of scathing scenes has a stunning island maiden fixed anally and vaginally on the poles of Kean's fellow evildoers, while its runner up features Kean's fore and aft orifices well-plugged with Gallic tube steak.