There are a number of scenes throughout the film which feature shots of male buttock nudity as well as partial frontal nudity; shown in side view shots. A number of these scenes are portrayed within a sexual manner.

Some discreet conversational references are made to Oscar's impotence and to a sexually transmitted infection.

During a flashback, a judge sentences Oscar on the grounds of sodomy.

Oscar tells a man to come forth and 'ravish him'

Oscar is implied to engage in sexual activity with a male prostitute, while the act itself is not shown immediately afterwards the man is then seen naked from behind as he gets up to put his clothes on; rocking sounds are heard from other rooms as they talk.

A waiter is shown leaning over at a table, as he does so Oscar is briefly shown staring at his clothed behind.

Oscar is shown spanking a naked male prostitute's bottom with a riding crop. This is very brief and no frontal nudity shown.

Boise is shown lying down on a bed presumably naked while Oscar and a male prostitute are shown in the room with him. Oscar then tells the prostitute to have sex with him; the scene ends before anything further happens. Sex is implied.

Characters are shown kissing.

At one point, Oscar attends a homo-erotic Christmas party in a hotel he and Boise are staying at; men are shown dancing around naked with their bare bottoms exposed along with some visible partial nudity shown from the front. Later on a female maid storms into the room looking for women; at one point threatening to castrate one of the men whom is married but ultimately nothing further happens as she cannot find anyone female.

There is a scene of mild violence, in which Oscar is followed and threatened by a group of homophobic sportsmen. He then fights back against them pushing a couple of them onto the ground and holding one up against a wall

During one scene a small brawl breaks out inside a bar, during which a brief, undetailed headbutt is delivered

Later in the film, Oscar is shown having a surgical procedure performed on his ear which results in very brief, but bloody shots of the wound. He is shown wearing a bandage afterwards

Two uses of "cunt," approximately ten uses of "fuck," three uses of "shit." "Christ" (three times) and "Jesus Christ" (by a priest) are uttered as profanity.

Some homophobic remarks are made towards Oscar, the film does not promote these remarks and the attitudes depicted occur in order to reflect the unjust social and political climate of the time. Some of these remarks include mild to moderate sexual language.

In one scene, a prostitute is shown rubbing cocaine into his gums before placing his hands inside of Oscar's mouth and rubbing it into his gums

Characters are shown drinking and smoking socially; including a child character whom is also shown smoking and drinking in two separate scenes

Oscar twice mentions that he has alcohol and cocaine on him, during one of these scenes he pulls out a packet from out of his pocket

Cocaine and absinthe are used as narcotics. However they had different legal and social standing in the late 19th Century than subsequently.

There is a brief and undetailed flashback, depicting Oscar being made to perform hard labor in prison

A couple of characters in the film die; other characters are shown mourning their deaths. Some viewers may find this upsetting.