Borat is about a guy from a foriegn country (one of those that sounds like somebody is sneezing) who is sent on behalf of his country to come to America to see the cultural difference and bring some valuable lessons back to his country.
It was pretty funny, but I didn't think it was as funny as I'd heard it was. The suspension of disbelief was a bit hard to keep up at times. I am glad I didn't see this in theaters, it was definately a rent the DVD situation.
My daughter brought this one home and after the first 15 minutes I just couldn't watch anymore of it......she enjoyed parts of it but also said it wasn't as funny as she had heard it was supposed to be.