Don't listen to the critics...this is a great film
Every so often, there's a movie that most critics (supposedly) hate, but is a really good film. The Spirit is one of those types of movies. The people who've reviewed The Spirit probably don't know who Frank Miller is, and if the reviewer does know, (s)he doesn't know that this was his directorial debut. If you liked Sin City, no doubt you'll like this film. In terms of content, I think this film was pretty close to an R. This was pretty violent for a PG-13, with shootings, stabbings and lots of blood; however, this movie's in a film-noir style, so the blood looks fake. There are graphic scenes of a severed finger and a ribcage, though. There was also quite a bit of sexual content, such as when Sand makes multiple copies of her butt, throws one of the pictures at someone, and says the person made an a-- of himself. I was laughing pretty hard at that scene as well as The Octopus dressed as a Nazi (but in a humorous context). Other than these issues and a few uses of "godd-mn" by the police officer dude, this is a great movie.