Borat (Cohen) is a Kazakhstani TV personality sent to the US by his country - with a documentary crew in tow - on a fact-finding-mission about "the greatest country on earth". You don't need to be a fan of Cohen's television incarnation of the Borat character to find this film hilarious; merely a fan of smart comedy in general. This is an acutely political piece of filmmaking that cleverly uses the guise of a dim-witted, if undeniably sweet character, to make some irrefutable points about the frame of mind of (some) American culture. That said, there's a point (in the film) where Borat wrestles his naked corpulent producer to the floor in a cringe-inducing scene that will have you both laughing and wincing in disbelief at the lengths that Cohen is willing to go to - and good God, laugh you will. This is simply one of the funniest films of the year. Borat in his aforementioned previous television embodiment was an admittedly hit-and-miss affair; but here, Cohen has ironed out any creases in the character, giving him a loose plot to follow, and allowing the real people he interviews to (unintentionally) supply as much comedy as he does. It's not a million miles away from Michael Moore-territory, and some will find the similarities glaring, whilst others will be too busy laughing at a fat man's balls resting on Cohen's chin to give a crap. Don't allow the political tag to scare you off either; it's all sub-text, and there is plenty here to amuse and offend everybody. It's not the minorities that will be upset, though - more likely the people who won't go to see this, and find the mere idea of such a character impertinent. But they'll be missing out on an intelligent, satirical and above all else, uproariously hilarious 82 minutes of film. A must-see.