There is a view of a woman's naked breast.

Numerous sexualized and pornographic pin-up posters of women are visible in the background throughout the film.

Prison shower scene. Brief views of naked male rear ends.

It's implied that a male prisoner rapes another male prisoner (unseen).

There is excessive prison violence/torture throughout the film

18 uses of "fuck", 17 uses of "shit", 18 uses of "hell", 7 uses of "goddamn", 12 uses of "damn", 10 uses of "ass" (5 used as "asshole"), 1 use of "sons of bitches", 1 use of "bitch", 1 use of "Bastard", 1 use of "Jesus", 1 use of "Holy Christ", 1 use of "God Almighty".

18 F-words plus other milder profanities...a**hole, sh*t, etc.

A few scenes where beer is consumed.

Brubaker wakes up and finds a dead prisoner strung up on a flagpost