Common Sense Note
Parents need to know that this film was adults-only for a reason. As Showgirls gradually enters into the nudie-show environment, topless dancing and sex (often in combo, a la prostitution) become frequent and stop just short of hardcore pornography. Violence includes a brutal gang rape of a sympathetic female character and a man is also beaten viciously. Practically every nasty word there is comes out at one point or another. Characters are stereotyped. A "milder" R-rated cut is available, but this is a review of the more widely available NC-17 movie.
Sexual
Content
Extensive female nakedness -- full-frontal and back-end -- or barely-there attire. Some rear-end nudity of the male lead. Sex, graphic pole dancing, lapdancing, and topless Vegas production numbers that are unsubtle mimicry of oral sex, even rape. Prostitution.
Violence
A (topless) kickboxing attack. A young woman is beaten and gang-raped. Backstage catfighting, reckless driving, bad falls on the dance floor and backstage (some caused deliberately).
Language
Comprehensive, with versions of "f--k," "s--t," "bitch," "p---y," "t--s." Two small children of a showgirl hear the f-word backstage and cry.
Social
Behavior
Theme about a strong woman holding on to her integrity and not lowering herself to become a "whore" even though mired in the sex-show trade. But the whole movie is so sleazy it strongly gives the opposite message. Nomi's moral victory: abandoning her topless career to avenge (toplessly) her one true friend.
Consumerism
Numerous Las Vegas real-life casinos, restaurants, and attractions in the backdrop. A strong materialist vibe puts emblems of hot cars, boats, and fashion in your face. The clothing label Versace is a running detail. Mention of Janet Jackson, Paula Abdul and the Alvin Ailey dance company.
Drugs / Tobacco /
Alcohol
Plenty of cocaine-snorting (though heroine Nomi abstains, she turns out to be a past crack user), talk of marijuana. Social and recreational drinking.