Sacha Baron Cohen stars in "Bruno," a film about a gay Austrian fashion reporter visiting the United States.

"Bruno" isn't Shakespeare. But it's also not "Jackass," either.

There's a sophisticated sort of satire at work in the brash antics of comedian Sacha Baron Cohen, and I've been shocked to see very few film pundits comment on the more intelligent aspect of his maniacal methods. In "Borat," which was undeniably the film that rocked the movie industry back in 2006, he took America's post-Sept. 11 angst and flipped in on its head, playing a Middle Easterner who was at once the misogynistic, anti-Semitic, anti-American fool of our collective imaginations, and yet entirely harmless. "Borat" made us laugh at our own paranoia.

And so it is, to some degree, with "Bruno," a movie that imagines the comic exploits of a flamboyant Austrain fashionista, a gay go-getter who is dead-set on becoming a celebrity all his own. It's an intriguing triangulation of satirical targets: homophobic stereotypes, celebrity culture and the excessive silliness of the fashion world. All three angles are now out of step with popular culture: An increasing number of states, led by Iowa, are embracing gay marriage; the stupidity of celebrity culture is at an all-time high; and the fashion world just doesn't seem to mesh with a world gripped by recession.

These three angles are explored at depth - not the least of which is Bruno's out-and-proud sexuality. He sets up an array of interviews with celebrities - including Republican presidential candidate Ron Paul - and struts his stuff in front of those who believe the lifestyle to be immoral. On the fashion front, he crashes a runway show in an absurd frock that mocks the absurdity of modern attire. He goes after such celebrities as Paula Abdul in his bid to rub shoulders with the rich and famous, and launches his own fictitious talk show, demonstrating the ways in which B-list celebs try to dominate daytime TV.

What leaves "Bruno" feeling a little flat is that some of these encounters feel staged. Or maybe not staged, but the celebrities at least seem to have a sense that they're being put on. Since the global success of "Borat," it's clearly become harder for Baron Cohen to catch people unawares. With all the phallic humor, there are also moments where this movie pushes the envelope beyond the pale.

But at the end of it all, that seems to be precisely the point.

This movie isn't celebrating gay excessiveness; it's instead directing our laughter in the opposing direction. Unlike so many comedies over the past century - this year's "The Hangover" included - which go for laughs by mocking gay culture, here's a gay-and-proud antihero who makes us laugh at the excesses of those who hate his sexuality or share his fascination with excessive living.

Bruno wears his sexuality as a badge of honor, and it's hard not to be just a little impressed by the gusto with which he walks into an Israeli neighborhood populated by conservative orthodox Jews. He is also so fervently obsessed with celebrity culture and so determined to be a fashionista that it skewers the entire world. Sure, some of these fashion moguls seem to know who he really is, but that doesn't stop him from making his point; it only enables him to skewer them more severely.

The result is a movie that's not quite a laugh riot, but surely a laugh-out-loud insurrection against the status quo. It's a mockumnetary that has the mix of documentary and mockery down pat. There's little denying that it is the funniest movie of the year thus far and - if my memories of "Borat" are right - the must-see movie event of the weekend. When I saw "Borat" on opening night in 2006, it was without a doubt the rowdiest moviegoing experience of my life. And while "Bruno" feels a little more orchestrated, all of this calculation has gone toward making a movie that is even more committed to dropping jaws and violating the faux pas.

Irreverent doesn't even begin to do it justice.

E-mail: SnyderReviews@hotmail.com