"Borat: Cultural Learnings of America for Make Benefit Glorious Nation of Kazakhstan," 20th Century Fox's big-screen incarnation of Cohen's Kazakh journalist from "Da Ali G Show," took in $26.4 million during its opening weekend, according to studio estimates Sunday.

The movie is absolutely hilarious...people around me had tears in their eyes from laughing so hard. It had a sort of vulgar, rude, riotous tone to it, more like a mockumentary than anything else, but it's a must see!

Box-office analysts had expected Disney's "The Santa Clause 3: The Escape Clause," with Tim Allen returning as St. Nicholas, to win the weekend. It was No. 2 with $20 million, followed by the Paramount-DreamWorks animated comedy "Flushed Away" in third place with $19.1 million.