Common Sense Note
Parents need to know that this popular Manhattan-set sitcom about best friends/roommates addresses homosexuality frankly and matter-of-factly (albeit with some stereotyping), though not graphically. There's a tremendous amount of innuendo, about half of which has to deal with homosexuality and homosexual sex. Drugs and alcohol abuse are frequently treated as a joke, and the characters can be petty and selfish. But they're also always there for each other when it really matters, and there's a strong message about the importance of unconditional friendship.
Lots of sexual innuendo; kissing/making out and implied sex. Constant discussion of both heterosexual and homosexual relationships.
Some pratfalls and slapstick humor.
Words like "bitch" and "ass" are commonplace.
While there's plenty of petty behavior on display here -- not to mention some stereotyping and other iffy choices -- the show also emphasizes the importance of unconditional friendship.
Drugs / Tobacco /
Prescription drug abuse is portrayed as humorous; one of the supporting characters is always drinking or taking pills.