Common Sense Note
Parents need to know that this movie will scare young kids. Slightly less creepy than the book on which it was based, the movie is still quite dark, and the "other" world that Coraline discovers turns into a frightening, dangerous place where she could very well die (and other ghost children already have). Your young kids may be interested in seeing the movie thanks to the massive marketing campaign, but this isn't an age-appropriate pick for them. This movie deals with mature themes -- being careful what you wish for, thinking the grass is always greener, and being disappointed in your parents -- that are best suited for tweens and up. Language is mostly insults (like "jerkwad" and "idiot"), and sexuality is limited to two scantily dressed elderly actresses in one memorable scene.
Nothing directly sexual, but the two very buxom elderly actresses wear barely-there costumes for their performance (one in a reference to Botticelli's famous Birth of Venus painting).
The movie has a dark, creepy tone overall, and the Other Mother becomes witch-like and frightening. It's implied that she has more or less killed three other children. Some of her minions try to "get" Coraline and the Cat, but they don't succeed.
Infrequent use of words like "crap" and "oh my God" and insults including "jerkwad," "idiot," "evil witch," and "stupid."
Coraline ultimately learns that sometimes imperfect, messy lives aren't as bad as they seem. She realizes that her imperfect real parents are better than perfect-seeming fake ones, and her parents realize that they don't spend enough time with their daughter.
Drugs / Tobacco /
None, even though Coraline's mother thinks Mr. Bobinksy is a drunk.