After a lot of research on French Sim Cards I have discovered Lebara arrived in France in May.
I use Lebara in Australia as it has great rates local and overseas.
There website is www.lebara-mobile.fr
Landlines and other mobile in France: 0.15 € per min
Australia 0.29 € per min mobile. Landline 0.09 € per min
UK 0.29 € per min mobile. Landline 0.09 € per min
USA Mobile and Landline 0.09 € per min
National SMS: € 0.10 per message.
Hope this help in your search for a great rate on French sim card.
SIM card with € 7.50 credit Included for € 10