I'll give this one credit for being different.
I haven't read much by this author before, but I was attracted to the story line (I'm a mystery buff, although most recently I've been on a Regency binge). Samuel Morrison is not your stock hero by any means, so if you're into the beefy alpha male types you'll probably be a bit let down by him. He's described-maybe a few times too often-as tall and lanky, but he has a brilliant mind, a la Sherlock Holmes. The heroine, Penny Shoemaker (who is a shoemaker-yes, the name is way too much on the nose), is his opposite: an earthy, angry woman who's been left destitute due to a swindler stealing her home and property.
At first, I thought the book was a bit much. You're either in Samuel's head, taking in his racing thoughts, or seeing things through Penny's eyes, her outrage and despair. It's not a relaxing first several chapters. Samuel at first seems irritatingly smug and blithe, and Penny's venom is a bit heavy-handed. However, toward the conclusion, you start to understand and empathize with Samuel more, and the way Penny stands by him while still acknowledging the reality of her situation is unique for a romance novel. Penny is more "blue collar" than refined lady, something also unusual for this genre.
Some reviews have criticized Samuel for being less of a hero, because he disappears from the plot during the climax, but I thought that was an interesting little twist. He did make sure Penny was protected, so in his own way, he was her knight in shining armor, while she was able to stay cool under pressure (something she learned from Samuel).
The only misstep in the plot, for me, was the weird visit to the brothel just past the halfway mark. I took a break from the book at that point and wasn't sure I was going to finish. I still think that was a weird segment, including the argument Penny has with the madame as they leave, with Penny assuring her that that Samuel will be able to talk men into having "parties" in the dungeon to bring in business (um, what?). I'm not a prude, and I'm not completely triggered by anachronisms in regencies, but that whole section was out of place. It was also one of the weirder sex scenes I've read in a Regency (granted, I'm not into the S & M books that seem to be currently common in this genre).
Don't give up on this book too fast, though. If you're tired of bland, overbearing, overly muscled lords and characters that have so much money they're throwing it away, give this read a try.