When was the last time you walked out of the theater physically worn out from both laughing and being continually surprised by the lengths the filmmakers went to to shock you?

This is one of those films.

Well, that would have to be The Aristocrats, but Borat is better. Whereas The Aristocrats was all talk -- and anyone who's heard it will be glad it was only talk -- Cohen is able to physically inhabit his character, and to embed him in the all-too-real world, replete with its gullible, bigoted people. Whereas The Aristocrats draws its power from an intense focus on one thing -- the eponymous joke, inspected from every possible angle -- Borat is about so many things, and often all of them at once. It frequently overflows with more comedy (slapstick, over the top racial and sexual humor, the deepest, darkest satire you've seen) than you can process, and it is complexly layered in ways that should reward repeat viewing. (You will probably need a few iterations anyway, just to pick up all of the dialogue amidst the belly laughing of your neighbors.)

As an example, most Americans, on their first viewing, will probably interpret the "sack" scene as a simple gag. It is not.