Common Sense Note
Parents need to know that literal-minded teens may take this fantasy for an idealized version of what relationships are like. Especially for young girls, this film may encourage them to think that what they look like is more important than what they think. There's some brief nudity (see the warnings) and comic violence, and the main characters are quite sex-crazed, though not much more than elevator make-out sessions are shown.
Sexual
Content
Madison is often shown naked from the back, with only her hair covering her private parts. Freddy is a lech, bringing porn magazines into work, dropping coins to look up girls' skirts, etc. Allen is naked in a tub of water, covering his private parts with his hands. Allen and Madison are shown in bed together and making out in the elevator. They talk about having sex in every room in his apartment.
Violence
Allen jumps overboard as a child and later almost drowns when he falls in the water and is hit on the head by a boat. Walter is constantly beaten up for throwing water on the wrong woman. Most of the violence is offscreen.
Language
Not much, but there are a couple of uses of "s--t." Also "goddamn."
Social
Behavior
Aside from the fact that Allen falls in love with a woman who seems dumb and mute, he seems to be confusing sex for love. Madison lies about who she is. Allen lies in order to save her.
Consumerism
Bloomingdale's plays a large part in this film.
Drugs / Tobacco /
Alcohol
Freddy drinks constantly and gets Allen drunk after a wedding. Freddy smokes cigarettes while playing racquetball and smokes cigars in other scenes.