There are some sexual references, In seasons 1-3 the sex references are moderate and are not too strong.
Season 4 has strong sex references
There is no nudity, although in some episodes strippers are seen in bars and their cleavage is visible.
There is one episode where infared vision is seen and we see a woman with a red spot around her vagina then another man comes and says your all warmed up for me so he starts moving back and forth he then gets up and the man who had been watching him had got an erection from watching
One episode centers Earl helping a friend find a mate.
In one episode a hobo wants to hug Earl, who he refers to as "cute". He takes Joy's girl shoes, as well.