As if Kill Bill and its myriad decapitations weren’t enough, Disney Pictures is now angsting over anal sex implications in Bad Santa, the film starring Billy Bad, er, Billy Bob Thornton.

Disney executives are reportedly as red-faced as Santa over a controversial new depiction of him by subsidiary studio Miramax.

The former independent studio was bought by Disney several years ago and is about to introduce the world to a drunken, foul-mouthed, sex-crazed Santa – played by Billy Bob Thornton.

Sources say that Disney chief executive Michael Eisner was shocked after viewing the film which is intended as a twisted update of the family classic Miracle on 34th Street.

“Nothing appears sacred anymore, this is just not in the spirit of Walt Disney,” Eisner was quoted as saying.

Only last month, Eisner reportedly voiced concerns after it distributed the Miramax film Kill Bill: Volume One – a gore epic from filmmaker Quentin Tarantino.

But it is Bad Santa that many industry insiders predict could force a review of the association between the studios.

The film is the story of two conmen who go on a road trip to shopping malls dressed as Santa and his elf.

Rather than spreading good cheer, the duo’s motive is to rob each establishment, a strategy that becomes complicated when they encounter an eight-year-old who teaches them the true meaning of Christmas

But along the way, Santa behaves a little differently from Hollywood’s typical portrayal of Father Christmas.

Of serious concern: Santa is repeatedly shown on film, in uniform, cursing in front of children.

One scene features a child at a shopping mall asking, “You are really Santa, right?”

Santa responds: “No, I’m an accountant. I wear this as a f**king fashion statement!”

Santa yells at the kid, several times: “Got-dammit! Are you f**ing with me?”

Elsewhere, Santa Claus is shown picking up a young girl, again while in uniform, and proceeds to have sex with her in a dressing room of a plus-size clothing store at the mall!

John Ritter, the store boss, eavesdropping on noise in a dressing room, “Yeah baby, yeah baby, you’re not going to s**t right for a week!”

Bernie Mac: “Sure, Santa f**ing someone in the ass.”

Santa: “I beat the s**t out of some kids today, but it was for a purpose.”

In the end, this new Hollywood Santa Claus tries to redeem himself…. but whether or not DISNEY believes MIRAMAX can, is yet to be seen….