Many explicit sex scenes are depicted. A private party has several moments involving orgy scenes (in the R-rated version, explicit sex is obscured by digital means) - including continuous full-frontal female nudity and several other instances of naked men. Other strong sex scenes involving male/female and female/female that include rough sex and thrusting are shown. During the above mentioned party, much nudity is shown. For example, early in the party 12 woman in a circle all disrobe and are wearing only masks and thongs. The women then walk to men, "kiss" them (basically touching masks), and escort them out of the main room. They are shown walking around in only the mask and thong. In the orgy scene, many woman are shown fully naked and in sexual situations - full frontal female nudity is often shown, all with masks on. As mentioned elsewhere, in the R rated version all direct intercourse in the party is blocked by a person standing in the way - thus the "Austin Powers" reference (in austin powers nudity was often blocked by an object or person). There is also a scene with couples dancing where at least one member of each couple is naked, sometimes both. There are depictions of full-frontal female nudity (more prevalent) and male nudity (mostly from behind, but some full-frontal). A store owner's (possibly minor) child is prostituted out to older men (no nudity, but sex is strongly suggested). This is shown across two scenes. In the first of the two, the store owner discovers the girl with the two Asian men, all three are in underwear. It may be important to note the men are wearing makeup, or are in drag. In the second scene the three are shown exiting a back room, implying that they have had sex. A woman undresses in front of a mirror. Full-frontal nudity is shown. There are three brief sex scenes with the Kidmen character shown as black and white flashbacks by the Cruise character - with breasts shown and limited full-frontal nudity. It's also important to note that most of the sex in this movie are not meant to arouse, contrary to popular belief. In other films that depict sex, they depict those acts as human, natural, and beautiful. In this movie, it's more ritualized often accompanied by an eerie atmodphere. In the orgy scene, the participants wear masks, they rarely talk or moan, and they don't even know each other. Any kissing in the orgy scenes is basically touching the mouth of the masks. There is no intimacy of any kind. It is very creepy and even somewhat disturbing. In other words, the film is very sexual in nature and intended for mature, adult audiences only. Two scenes with the Cruise character where he visits a prostitute. In the first they end up not having sex, though it is discussed. In the second scene her roommate is there and Cruise opens her top and feels her breasts, though no nudity is shown. There is scene of a dead woman in the morgue - her naked body is shown. Some sexual profanity is used. Many uses of the f-word, and other milder profanities.
A group of college aged kids hurl homophobic remarks at a man. Two characters smoke marijuana. Two men drink in a bar. A woman dies of a drug overdose. Refrences to cocaine, heroin, and "speedballs" (a combination of Heroin and Cocaine).