Parents need to know that this sitcom about an amnesiac who wants to become a better person occasionally deals with serious issues, like alcoholism and sexual affairs, but tends to treat the topics lightly. Expect frequent discussion of sex, including occasional mild innuendo. Couples sometimes kiss or embrace, and characters drink and hang out in bars. One character drinks frequently, and others joke about her being an alcoholic. Rare use of swear words like "damn" and "bitch."
Positive messages:Sam used to be mean person, and she still occasionally acts mean unintentionally -- though she's trying to be better. She might yell or berate someone or just be rude. Peripheral characters are sometimes selfish and rude, too, but their behavior is meant to highlight Sam's attempts to better herself.
Samantha Who? is a very funny show. Christina Applegate has a really great comic timing, delivers zingers with sass, and she seems to have fun. Maybe not great for kids under 12, but they're sure to have a good time.
I enjoy this show. I record it so I can watch it when my kids aren't around. It is well written, but too over the top to be in Prime Time. Christina Applegate does a fine job of playing the confused victim of amnesia. Good supporting cast, too. Kids over the age of 14 (depending on their maturity level) could get this, but I would not recommend anyone under 17 watch.