Common Sense Note
Parents need to know that the third comedy in the "Fockers" series (which started with Meet the Parents and continued in Meet the Fockers) mines the same material as the previous two installments: the conflict-filled relationship between a father-in-law and his son-in-law. A few new tweaks -- such as a woman hitting on a man who's clearly married and devoted to his family, as well as discussion about both erectile dysfunction and over-function (there's an apparent erection in one character's pants) -- may be too mature for younger viewers. Also, the animosity between the two main characters verges on disturbing. There's less sexual humor here than in Meet the Fockers, but you can expect some jokes/talk and a scene in which a character gets drunk and strips down to her underwear. There's also some swearing (including "s--t" and plays on the name "Focker") and episodes in which two grown men attack each other.
Sexual
Content
Some discussion about infidelity. A man's private parts appear to be erect in his pants. A woman role-plays with her husband and pretends to be another person to add spice to their relationship. A woman prances around in her underwear. One character is a sex therapist. Bikini-clad women drape themselves all over one character.
Violence
Father-in-law and son-in-law tussle at a child's birthday, taking swipes at each other while in a ball pit. They also have heated, verbally abusive exchanges. A man accidentally cuts himself, and his blood spurts everywhere at the dinner table.
Language
The name "Focker" is, of course, meant to suggest the word "f--ker" (and characters sometimes pronounce it in a way that emphasizes this). Other language includes several uses of "s--t," "damn," "boobs," "hell," "crap," "ass," and "oh my God" (as an exclamation).
Social
Behavior
Although the movie makes it very clear that family is important and fidelity is a priority, there are some confusing messages about in-law relationships. Sometimes it seems like some abuse -- verbal or physical -- is OK. It's all played for laughs, but it's still confusing.
Consumerism
One character (who's pointedly referenced as being more well-off than another) has many symbols of affluence: a fancy car, a mansion, etc.
Drugs / Tobacco /
Alcohol
A woman brings a bottle of wine to visit a married man, gets drunk, and then proceeds to "attack" him after she undresses down to her underwear.