Universal Pictures’ “Fifty Shades of Grey,” is heading for the record books.

The movie based on the romance between a young student and a successful businessman with a predilection for rough sex is predicted by some Hollywood sources to win as much as $80 million over the four-day holiday weekend.

The movie, starring Dakota Johnson and Jamie Dornan, only has to beat 2010 release “Valentine’s Day,” which banked $56.2 million to get itself in the record books.

“There is no question that ‘Fifty Shades,’ like ‘The Interview,’ and ‘American Sniper’ before it, will benefit from generating a cultural discussion, and as we’ve seen, controversy is good for box office,” Rentrak Box Office Analyst Paul Dergarabedian, told The Post.

The movie has unleashed an stoppable marketing machine for sex-related products. The trailer on YouTube is preceded by an ad for menopause tablets, while Trojan is touting its lubes in cinema spots adjacent to the movie.

“Fifty Shades,” based on a book of the same name by E.L. James, cost $39 million to make and is sure to top other “edgy romance” flicks, which include 1999’s “Eyes Wide Shut,” which earned $21.7 million.

The trailer for “Fifty Shades,” has been viewed 250 million times. Rotten Tomatoes, which aggregates movie critic reviews, counts 52 “rotten”’ reviews versus 28 “fresh” reviews.

Even so, it has a high ranking among people who want to see it — at 82 percent on the site.

Also out this weekend is 21st Century Fox’s “Kingsman: The Secret Service,” starring Taron Egerto and Colin Firth, which isn’t expected to do as well.