Common Sense Note
Parents need to know that like all of Smith's movies, this has the strongest possible vulgar and profane dialogue, including drug use and very explicit sexual references. Smith has been criticized by gay activists for some homophobic dialogue and agreed to pay a fine and put explanatory language in the credits. He notes, however, that the comments are made by people who are not intended in any way to be role models, and that these comments are just one example of behavior that makes this very clear. One female character does point out to the completely clueless Jay that women do not like to be called "bitches." It is clear, though, that Jay is ignorant, not mean-spirited. Indeed, despite his nonstop monologue of vulgarity, it is clear that Jay is really very sweet, even tender-hearted. And a brief flashback shows us that the only reason he talks that way is that he never heard anything better from his mother.
Extremely graphic sexual references.
Extreme, including homophobic insults and vivid and graphic sexual references.
Drugs / Tobacco /
Characters are drug dealers; frequent drug references.