Eavesdropping on a party at the mansion the night before she is to leave to attend the Le Cordon Bleu cooking school in Paris, Sabrina watches, follows, and listens as David entices yet another woman into a dark and vacant indoor tennis court.

If that engagement were broken, it would ruin a profitable opportunity for a great corporate merger between Larrabee Industries and Elizabeth's very wealthy father's business.

Linus's plan is to pretend that he will accompany Sabrina back to Paris on an ocean liner but then not join her, getting her away from David, the family, and the now-threatened merger.

This means calling off David's wedding with Elizabeth and the major Tyson deal, and Linus schedules a meeting of the Larrabee board to announce this.

Then, having already arranged a car and a tugboat to wait for Linus, David assists him to rush off and join Sabrina's ship before it leaves the harbor.

[7] Although Edith Head won an Oscar for Best Costumes, most of Hepburn's outfits are rumored to have been created by Hubert de Givenchy and chosen personally by the star.

[10] The location used to portray the Larrabee family's mansion in Glen Cove, New York was 'Hill Grove', the home of George Lewis in Beverly Hills, California.

[12] Bosley Crowther, writing for The New York Times on its original release, lauded the film, thinking it, "in our wistful estimation, the most delightful comedy-romance in years".

Crowther also offered praise to Audrey Hepburn's performance, declaring "she is wonderful in it — a young lady of extraordinary range of sensitive and moving expressions within such a frail and slender frame".

James Berardinelli gave it 3 out of 4 stars and thought that it "will leave almost all viewers, even those as cold as Linus, with a smile on their lips and a warm glow in their hearts".

[14] Variety noted that "the Script is long on glibly quipping dialog, dropped with a seemingly casual air, and broadly played situations.

The critical consensus reads "With its humorous script and its stars' immense charm, Sabrina remains a resonant romantic gem.