Common Sense Note
Parents need to know that even though this drama is about a prejudiced character coming to know and accept people of another race, it's loaded with racial invective and harsh racist language aimed at a broad spectrum of groups. Star Clint Eastwood's character isn't much of a role model, either -- unrepentantly grumpy, smoking, and drinking throughout the film -- and while he ultimately learns to respect some of his Asian neighbors, many other Asian characters (and some African American and Latino ones) are depicted as gang members and criminals. The movie is also remarkably violent in spots, with bloody beatings and brutal shootings depicted realistically and unflinchingly. All of that said, the underlying message is one of acceptance and understanding.
Sexual
Content
A brief scene includes glimpses of magazine images of nude/partially clothed women. Some discussion of dating and romance from the blunt perspective of an older man.
Violence
Occasional brutal, realistic violence, including beatings, shootings, and more. A character is shot repeatedly. Several supporting characters are beaten. A supporting character is seen after being beaten and raped (the incident itself isn't shown). Discussion of violence in wartime. A character has a terminal illness.
Language
Strong language throughout, including "f--k," "g---dammit," "s--t," "bitch," "prick, "balls," and more. Also nonstop racist language aimed at Asian Americans ("gook," "swamp rats," "zipperheads," "slopes," "chinks," "fishheads," and more), African Americans ("spooks," the "N" word, and more), Irish Americans ("Micks" and more), Polish Americans ("Polacks"), homosexuals ("gay"), Jews, and Italian Americans ("Dagos" and more).
Social
Behavior
The film is a complex, often uncomfortable look at racism -- and, ultimately, tolerance/acceptance. Walt eventually comes to know (and respect) the Hmong immigrants who've moved into his neighborhood, but it takes a lot of racist and culturally insensitive language and behavior to reach that point.
Consumerism
Mentions of some commercial brands, including the titlular Ford car, Land Cruiser, WD-40 lubricant, and more; Pabst Blue Ribbon beer cans are visible on screen.
Drugs / Tobacco /
Alcohol
Characters smoke and chew tobacco and drink beer and hard liquor. Teen smoking.