Please, before you accuse me of being a bad person for saying this happy holiday movie is not for kids, pause yourself. I love this movie, it is one of my absolute favorites. However, I do not believe it is child appropriate. I also feel that the common sense expert review failed to mention much of the inappropriate content in this film, so I have taken the liberty to write one myself.
EDUCATIONAL VALUE: Your kids will learn something about "parents putting the presents under the tree and eating the cookies" do you really want your 7 year old not to believe in santa?
POSITIVE MESSAGES: (see educational value)
VIOLENCE & SCARINESS: a comical fight between "santa" at gimbal's and Buddy. A snowball fight.
SEXY STUFF: A women is naked in the shower, bare shoulders are visible. Buddy sits outside the shower. The women later mentions her being naked. Buddy takes of his tights and you can see his underwear, which is more like a paper-thin speedo. Two people share a passionate kiss. Buddy is born out of wed lock.
LANGUAGE: strong language for a supposed "family" movie
CONSUMERISM: really not an issue compared to the rest of the film.
DRINKING/DRUGS: Buddy is very drunk in one scene and makes bad decisions while he is drunk.