In the first episode, Josh likes to be dressed up like a Woman

Drake often has a new girlfriend and references being with girls a lot. He is seen kissing a lot of girls, and occasional references to 'making out' are made.

Some occasional mild sexual innuendo that is likely to fly over the heads of young children. (ex. Josh references seeing his grandmother in a commercial for "Grammies Gone Wild".)

In one episode Josh kisses a woman and then he finds out that the woman is transsexual. Played for laughs.

One episode has lot of naked women paintings.

The girls Drake dates are dressed revealingly sometimes, but not too badly. Mainly mini skirts and heels and low cut tops, but nothing you wouldn't normally see these days in a kids' show.

Megan often pulls a lot of funny or violent pranks on Drake & Josh.

Mild slapstick.

Two teenagers fight in a comical way in a lot of episodes, it's supposed to be funny and it's nothing more than jumping on each-other and slapping each-other.

A compilation of violent moments appears in the Dr. Phyllis Show episode; while Dr. Phyllis at first criticizes the boys for resulting for physical violence, she winds up fighting with the boys at the end of the episode. Played for laughs.

Regular use of "Oh my God". Megan usually calls her brothers "boobs". Some name-calling such as 'idiot', 'moron', 'stupid', etc.

in one episode drake refrences drinking and going to a night club

Some mildly intense scenes such as the boys getting in to trouble or accidentally doing something really bad and trying to cover it up.