A lot of the time you can tell when a movie has pulled some of their punches for the sake of good taste or a PG-13 rating. Movies do that in order to gain a larger audience and acceptance. Sometimes it works, and other times, it falls flat on its face. Let me be the first to tell you, “Borat” is an unapologetic, completely politically incorrect, and wildly funny flick that makes sure no one is sacred, or safe from the onslaught that besieges them.

The story begins as Borat Sagdjiev (Cohen) is showing off a motley crew of residents in his home in Kazakhstan. Borat then finds out that his journalistic skills (which term should be used lightly in this case) will take him to American for a three week trip. Once in America, Borat learns that his country’s customs and culture does not mesh with the American culture, and makes for some drop-dead hilarious moments.

We watch as Borat snickers at the thought of women being equal during an interview with feminists; proceeds to botch the American national anthem at a rodeo, and insults members of Southern high society. But Borat’s true mission is found one night in a New York hotel, when he sees “Baywatch” and Pamela Anderson, and makes it his mission in life to marry Mrs. Anderson-Lee-Ritchie in California. Armed with his portly producer, Azamat, Borat travels the country and finds trouble everywhere he goes, on his quest to meet Pamela.

If you aren’t already in on the joke, the Borat character has existed for 5 years now, as part of the HBO show "DA Ali G Show”. If you've seen the skits before, none of the antics pulled in the movie will surprise (well, maybe one or two will). However, if you are new to Borat, odds are you will be offended and dumbfounded by the borderline racist and sexist material in the movie. However, the laughs in the movie are played strictly for laughs, no matter how guilty you will feel later for laughing at them.

One scene in particular (Borat and Azamat running away from a bed and breakfast owned by an older Jewish couple and throwing money on the ground as they leave) could be seen as anti-Semitic, but given the sheer stupidity of it, the scene clearly plays it up for laughs, and voids the racist material out.

The fact that Cohen is Jewish either gives him a license to make the Jewish jokes, or will find himself in more hot water with people of the same persuasion.

It is also amazing to watch as ordinary and unsuspecting people cringe and run away from the action going on before them as Borat’s interactions with every day people turn hostile.

As a society though, it is disheartening to watch some of the people portrayed spout out their distorted views on life; such as an older man’s dream to “watch homosexuals wiped off the face of the planet” at the rodeo. If Borat/Cohen didn’t give him a crap-eating grin when it said it, the scene would have been scary, not funny.

The movie keeps a feverishly hilarious pace, until the last 10 minutes or so, when the final meeting with Anderson seems almost anti-climatic, but the other 75 minutes or so more than makes up for it.

In “Borat”, all of the flaws of the citizens of the U.S. are on full display, warts and all. And even though, it borders on being racist, homophobic and appalling, let’s remember this: The movie is light-hearted, insanely humorous, and probably gives the most laughs per minute of any movie seen this year.

It’s so wrong, but it’s great…

GRADE: B+