Common Sense Note
Parents need to know that kids are more likely to want to see this broad spy comedy because of stars Steve Carell, Anne Hathaway, and Dwayne "The Rock" Johnson than because it's based on the classic TV show (though that might be a draw for some parents). The movie version is a bit edgier than the series -- it's got some swearing (including "bitch" and a couple of "s--t"s) and a good bit of action -- but it's by no means for adults only. The physical humor will definitely appeal to kids, though because of the frequent use of guns and other weapons by both the good and bad guys -- sometimes with relish -- the movie is most appropriate for older tweens and up. Expect a few cheap-shot jokes made at the expense of the overweight and some political barbs, though the latter will likely go over the head of younger viewers.
Some light sexual innuendo/double entendres; an older woman propositions Max after misunderstanding a question; Max and Agent 99 flirt and banter; Smart can't help but stare at 99's behind as she shimmies through a trap; some passionate dancing; discussions about agents sleeping with each other; some kissing. Max's bare butt is briefly exposed when his pants rip.
A fair amount, though it's generally not very scary or serious. Lots of gunfire (minor characters are killed, some abruptly), as well as physical fights, near explosions, and perilous situations (including an extended car/plane chase). Agents and bad guys use lots of technologically advanced weaponry, as well as the old standbys -- handguns and nuclear bombs.
Language includes "damn," "goddamn," "bitch," "whore," "frickin'," "s--t," and "a--hole." Most of the stronger words aren't used particularly often, but they're memorable when they come up.
Though it's pretty cartoony and silly, ultimately the movie has an underlying message about believing in yourself -- and trying to see the best in others. Agents make fun of one another, and one character betrays others. As part of their jobs, spies have to be somewhat deceitful, but for a good cause. Some jokes at the expense of the overweight.
One prolonged shot of a truck with its brand -- GMC Yukon -- clearly visible. Mentions of Joe Montana and Ferrari; Glide dental floss and a Swiss Army knife hide some serious spy gear.
Drugs / Tobacco /
Very minor social drinking.