I'm going to attempt to review this movie as if I'm writing to adults, since I'm assuming that no parent in their right mind would allow a child under the age of 13 to view this picture. If you haven't seen the film, let me say that Eastwood announced in 1992 when the movie was released, that this movie would be his last western. And what a way to go out--with his boots on, so to speak.
First and foremost, there are no good characters in this movie. Every character in this movie is a bad person of some sorts, whether it be a murderer, prostitute, corrupt sheriff, pimp, etc. Eastwood has not portrayed a more evil man in any other film he's been in--including Gran Torino or The Outlaw Josey Wales. William Munny, an ex-outlaw and "man of intemperate disposition", attempts to make a better life for his kids after his Christian wife dies of small pox in 1878. In order to do that, he joins up with The Scofield Kid and Ned Logan (Morgan Freeman) to chase out of a group of prostitute-assaulting cowboys. Although the movie is not sexually graphic, nearly every female lead is a prostitute looking for revenge on the brutal cowboys.
This is a fine film and at the age of 12-13 years old, I first saw this in the theaters with my own father. But it's not a movie for kids younger than teen age. Even some teens may not be able to fully grasp the evil of the people in this movie. It's one of my favorite films of all time and eons above Bronco Billy and Pale Rider (which I'm also fond of). I would not hesitate to put it in the same category (or above) as the Segio Leone films. Teens and adults enjoy the best picture of 1992. But if you're going to let someone younger than that view it in order to avoid paying for a babysitter, think twice.