This show is really good! It's really funny and interesting. The two main guys make the show what it is. It has a lot of sexual innuendos but is nothing overly graphic, most violence, if there is any, is not too bad but is quite brutal (but still funny) and is usually not shown. A man get his fingers accidently cut off (not entirely shown and a cat grabs them, one man gets shot in the knee at point-blank, but no blood etc.
This show is absolutely hilarious. It's very mature though. Younger kids won't even get it, so there's no point in letting little kids watch it anyway. There's tons of overt sexual content throughout. Alan Shore and Denny Crane, two of the show's main characters, sexually harass almost every woman in the office. Crane, especially, is a sexual pervert and in one episode, he wakes up with about seven different women in his bedroom. All that said, people who like dry humor with just the right amount of drama mixed in will love it.