Common Sense Note
Parents need to know that The Incredible Burt Wonderstone is heavy on scatological and sex humor, as well as cringe-inducing scenes of some Jackass-style stunts, but it doesn't veer completely into over-the-top raunch. Language includes one use of "f--k" and several of "s--t" and "a--hole." Main character Burt is known to bed a different woman from the audience every night; two humorous sex scenes feature bra-clad women and jokes about condom size. The violence is mostly self-inflicted by Burt's rival, a street magician who sleeps on burning coals, cuts his skin, asks to be punched, douses himself with pepper spray, and drills a hole in head -- among other things. And early scenes show a kid being bullied. If you dig under the Vegas-style humor, the two big takeaways are that friendship should be forever, and your career should be your passion, not just what you do for money.
Sexual
Content
Two comedic sex scenes in which women are shown wearing bras and underwear and making out with Burt in bed. Burt has a tradition of picking a woman out of the audience (based on how attractive she is) to help with a trick and then taking her back to his suite to have sex. Burt brags about his quadruple-king bed which can fit "at least" a dozen people. In one of the two sex scenes, Burt and Jane do magic tricks and joke about condoms (she makes a bag of Trojans appear out of nowhere, and he replaces it with Magnum XLs).
Violence
The violence is mostly self-inflicted by magician Steve Gray, whose "street magic" includes dangerous, don't-try-this-at-home stunts like burning himself with a lighter, forcing someone to punch him in the face, cutting open the swelling from a wound, sleeping on burning coals, and drilling a hole in his skull. An early scene includes a child being bullied and punched. A couple of scenes of animals in peril.
Language
One "f--k," as well as several uses of "s--t," "a--hole," "hell," "ass," "crap," "bitch," "damn," "oh my God," "goddamn," and the possibly offensive (faux) TV show title Brain Rapist. Other insulting/demeaning language.
Social
Behavior
Buried underneath the over-the-top Vegas humor are a couple of positive messages. One is that unconditional friendship should be just that -- unconditional, not based on fame or popularity. The other is that whatever you decide to do with your life should come from a sense of joy and passion, not because of the things it will buy you. Jane's love of magic also shows that women are capable of performing traditionally male-dominated forms of entertainment. And the movie promotes the joy of enjoying the childlike wonder of magic tricks.
Consumerism
Many Las Vegas hotels are featured or mentioned, as are Big Lots, Bounty, and Trojan and Magnum XL condoms.
Drugs / Tobacco /
Alcohol
Adults drink in a few scenes; in one, Burt gets visibly drunk.