There is no nudity in any form in this film. The closest we see is low cut blouses with cleaveage. In a dance scene one of the girls skirts swishes around and the camera focus on her clothed bottom (she has full coverage dance undies on). Some sexual innuendo in certain comments....

Sex References

5 uses of shit 1 use of son of a bitch, Jesus, Jesus christ, fuck and bastard

There are a few brief instances of profanity or crude language:

Steve Martin's wife asks "what the frig is the address here?"

Rick Moranis "I want to stake out a real Son of a Bitch"

When Steve Martin is greeting in the frozen food section of the supermarket, he responds with the "F" word

Nicky the fish asks, "what the frig is this?"

Nicky the fish exclaims, "bastards!"

Steve Martin tells a joke about "the difference between a light bulb and a pregnant woman"

Rick Moranis tells a flight attendant the same joke