We mistakenly took our 4 year old to Elf. She wanted to leave after 30 minutes. While Will Ferrell's character is sincere, it was hard to explain to her why "Santa" was trying to beat up "Elf", as in the department store scene. Elf pulls Santa's beard off, and then Santa picks up a bat and tries to take Elf's head off with it. We feel mostly responsible, as it does have a PG rating, and mistakenly took the advice of a relative who felt it was fine for toddlers. Side marketing note: I noticed Cadillac's brochure on James Caan's desk.My "adult" review of the film for adults is that the North Pole scenes are great, the movie lacks a real compelling plot, and Mr. Ferrell is so good, the screenwriters get lazy, as opposed to Pixar - who labor over the story.