Fred Olen Ray and his Retromedia b-movie producing team deliver their usual brand of tom-boobery in this stone-dumb flick about a television crew encountering mysterious and erotic phantoms at an old, gothic girls' school once run by a Dominatrix/Head Mistress (Julie Strain). One would assume from the title that you would be bombarded with 26 pairs of unsheathed ghostly bosoms; alas that is only the first of the movie's false claims as their are only six erotic ghosts in the movie. Fortunately they are brought to after-life by the eyebrow raising presences of Strain, The Porcelain Twinz, Dru Berrymore, Felony, and the jaw-droppingly alluring Aria Giovanni. Mia Zottoli drops in for some psycho-erotic fun as well, so there are still plenty of nude undulating ladies to be had. But as good as they look, the second outright untrue claim of the movie doesn't allow them to look even better - this flick is in no way, shape or form in 3-D! Alas, don't sweat that as it's a small detail and in no way detracts from the naked highlights!