Henry Perkins, a mild-mannered accountant, accidentally trades briefcases with another man, to find out that there's five million dollars inside. Henry tells his unsuspecting wife of their new-found fortune, but she doesn't embrace it as well as he does. Soon they're joined by their best friends, a cop on the take, a cop on the hunt, and the dreaded Mr. Big, who has come to claim his million dollars.

Borat Sagdiyev is a TV reporter of a popular show in Kazakhstan as Kazakhstan's sixth most famous man and a leading journalist. He is sent from his home to America by his government to make a documentary about American society and culture. Borat takes a course in New York City to understand American humor. While watching Baywatch on TV, Borat discovers how beautiful their women are in the form of C. J. Parker, who was played by actress Pamela Anderson who hails from Malibu, California. He decides to go on a cross-country road trip to California in a quest to make her his wife and take her back to his country. On his journey Borat and his producer encounter a country full of strange and wonderful Americans, real people in real chaotic situations with hysterical consequences.