Art is a comedy set in Paris which revolves around three friends and raises questions about art and friendship. Moving from disagreement on the questionable purchase of a completely white painting their arguments become less theoretical and more personal. They border on destroying their friendships.

Serge has bought a modern work of art for a large sum of money. Marc hates the painting and cannot believe that a friend of his could possibly want such a work. Yvan attempts, unsuccessfully, to placate both sides with hilarious consequences. The question is: Are you who you think you are or are you who your friends think you are?