Best & Worst: YouTube and Borat headed for a photo finish?

Voting continues for the Best & Worst of 2006, and there is no closer race right now than between Borat, Sacha Baron Cohen's bumbling faux-journalist from Kazakhstan (as well as the motion picture named for him), and YouTube, everyone's favorite source for wacky foreign television commercials, drunken celebrity rants, and re-edited movie trailers, as the Up-and-Comer of 2006. Whether you think that Baron Cohen is brilliantly clever or just a cheap-shot artist, whether you believe YouTube offers hours of wholesome entertainment or is just an online version of America's Dumbest Home Videos, let your vote be counted.

The contest for Biggest Fall from Grace is not quite so close, but close enough that with a late surge, Mel Gibson could still overtake current frontrunner, President Bush. As some commenters have pointed out, Bush really didn't have far to fall as he'd already lost credibility before 2006. So if you think Gibson's arrest and drunken tirade have permanently harmed his career (despite the apparent popularity of Apocalypto), then lend your support to help him take the lead in this category.

Many of the close races are for second place. While Donald Trump leads in the Most Annoying Money Personality category, there is a virtual tie for the silver among Suze Orman, Jim Cramer, and Mark Cuban. In the Most Overpaid CEO contest, Barry Diller of IAC (NASDAQ:IACI) and Bob Nardelli of Home Depot (NYSE:HD) are battling for second place behind Lee Raymond of ExxonMobil (NYSE:XOM). The Walton family has a slight edge over Martha Stewart for second place as the Tycoon We'd Send to the Poor House, and the Enron sentencing and the real estate market trail gas prices as the Money Story of the Year.

As we've learned from the past few national elections, every vote counts.

Voting for the Best & Worst of 2006 ends Christmas Eve, so don't wait too long. Results will be posted December 28.

For another view on Borat and YouTube, as well as many other of the nominees, also check out MarketWatch's Winners and Losers of 2006.