The Dude shades a notepad revealing a doodle of a penis and testicles on a piece of paper. It's a doodle and not flesh and is mild.

A woman is forward in a meeting with the "Dude" discussing sex and making a reference to the male anatomy (penis).

A woman in a bikini asks a man to blow on her toes to dry nail polish, she then says she will give him a blow job for $1,000. No sex or nudity.

There is a brief discussion about a character who is a registered sex offender and the time he did in prison. According to Walter, said character exposed himself to an eight-year-old and was forced to inform everyone in his neighborhood before moving in.

One of the main characters works at a porn studio, so there are some scenes that take place there. A scene in which she arrives there shows her topless from far away, but breasts are still briefly visible

All nudity in the film is of females. No male nudity is shown.

Multiple instances of brief breast nudity and sexual humor.

Some crude humor

A man in a dream looks up a bunch of women's skirts ( nothing shown )

A nude woman runs past a window in a backyard. No detail can be seen.

Walter threatens a fellow bowler with his Vietnam service pistol. Played for laughs and doesnt last long.

The violence is played for humor, but some instances are intense.

A severed toe wrapped in gauze is sent in the mail. There is some blood on the bandage as it is unwrapped.

Thugs come into The Dude's home and smash his belongings with a cricket bat.

Walter uses a crowbar to destroy a Corvette. The owner of the Corvette later uses the crowbar to destroy The Dude's car.

A police officer throws a coffee cup at The Dude's forehead and pushes him to the floor. (No blood)

A thug interrogates The Dude by shoving his head into a toilet. Another thug urinates on The Dude's carpet.

A man gets hit in the stomach by a bowling ball; he almost vomits and appears to be in pain.

484 swear words.

About 284 uses of "fuck", 36 uses of "shit" (including 3 uses of "bullshit," 2 uses of "dipshit" and 1 use each of "shit-head" and "shitty"), 16 uses of "ass," 7 uses of "Goddamn," 7 uses of "hell," 6 uses of "dick," 6 uses of "asshole," 5 uses of "Jesus" and "jerk-off," 3 uses of "damn," 2 each uses of "bitch," "pissed," "slut" and "Jesus Christ," and 1 use each of "cock," "prick," "rod," "Johnson" (both slang terms for male genitals) "whore," "beaver" (a slang term for female genitals), "son of a bitch".

The Dude is shown smoking marijuana a couple of times and he is constantly high.

The Dude drinks "White Russians" in several scenes.

In one scene, The Dude drinks beer and smokes marijuana while driving, causing an accident.

Characters smoke cigarettes.

The instances of people breaking into the Dude's home an assaulting him may be difficult for some viewers.

Overall the film is a comedy and even the tense moments are meant to be taken jokingly.

A character threatens another character with a gun.

Walter's rants about his time in Vietnam are humorous but can be intense.

The kidnappers send a severed toe in order to induce their victims family to pay up.