No one should expect anyone so cynical as Billy Wilder to tell a simple Cinderella story straight, and he has not done so in Sabrina….

Sabrina has everything light entertainment requires: a pleasant story gently mocking of the rich, whose customs and appurtenances are put opulently on view; bright dialogue: a cast of popular and competent actors: directorial savvy and chi-chi. There isn't much in Sabrina that is related to reality, but there are occasional bits of social satire, and one line of realistic dialogue satirizing the Cinderella theme itself: "Nobody poor has ever been called democratic for marrying somebody rich."

As for Billy Wilder, there is considerable evidence in Sabrina that when he is not hard boiled he is hard put to it. He resorts to farce a little oftener than skill requires: borrows from other directors a little too brazenly …; and in his satire does not always distinguish between the truly powerful and the merely rich. (p. 361)