Rating:10/10
I seriously could not stop laughing.  I was laughing so hard, I was in tears.  I almost fell out of my seat.  It is so offensive and smart(it makes you think).  Cohen never breaks character.  It was amazing, because I think most people would've broken character getting himself into the situations he was in.  It was extremly crude with many male full frontal nudity shots and had one scene in which my cousin was just gagging.  I tell you what.  Cohen has a lot of guts to do that with a guy.  That's all I will say.  If people don't kow that Cohen is Jewish in real life, they will truly be offended, because of the antisemitism that was portrayed by Borat and Azamat.  It was really funny how their perceptions were so over the top, that you couldn't help but laugh.  In a Blair Witch like moment, Cohen is under the covers of his bed at a bed and breakfast, by a really sweet older couple who were Jewish.  He was talking about how they were shift shaping and truly came across frightened.  The other great thing about the movie that is not getting any mention is Ken Davitian who plays the part of Borat's producer Azamat.  Now talk about guts.  This guy does something that I never would've expected and did a great job of keeping himself in character as well.  Here is a little piece of trivia for you.  Cohen had the police called on him 91 times.  Several times you've seen it on screen.  Go into this movie with the expectations of something low and take it for what it is worth.  To me, this was THE funniest movie I have ever seen.