Freddie Bauer acts in a very sexist way and makes several crude sex jokes in the movie with references to Penthouse magazine. He is also seen carrying them a few times (barely visible though).

There are two scenes where Freddie Bauer intentionally drops coins on the floor nearby girls (adults and teenagers) in order to look up to see their panties - first as a teen, and later as an adult.

Freddie tries to convince a military guard he is Swedish and makes a crude joke saying his penis is 12 inches long. The guard laughs and walks away.

There are many scenes of nudity in this movie, mostly female, but in one case male as well. The nudity is all non-sexual nudity, and it is all essential to the plot. All parts of the body are visible at one point or another except for pubic areas or genitalia, which we never see clearly.

Madison runs away from the camera down a beach, naked. She walks up to Allen, kisses him on the mouth, then takes a running dive into the surf and swims away. Throughout this scene, we see her bare buttocks and legs several times. Her long hair covers most of her back and completely conceals her breasts, but it is clear she is wearing nothing.

Madison swims topless underwater in a long sequence in mermaid form, with her lower body being that of a fish. During this, there are multiple clear views of her bare breasts.

Madison walks naked into a large crowd of people. We see her bare buttocks in an extended rear shot. In this shot, we get a brief glimpse of her pubic hair and genitalia from the rear, but only a knowledgeable eye sees this. We see only a brief glimpse of sideboob in this scene, as her long hair mostly covers her breasts.

Allen and Madison are naked in a large clear water tank. He covers his genitalia with his hands, and her lower body is covered by her fish form. We see her breasts several times, as well as a glimpse of the side of his buttocks.

Allan Bauer falls from a boat into the water and drowns, subsequently Madison saves him because she is a mermaid, then he wakes up on the seashore.

Allan has a bandage on his head, he says that he hit himself, but there are no details.

A man assaults a woman with spray from a garden hose. She is shown crying.

There is an underwater fight scene in which one man is kicked in the groin, and several others have their scuba masks and regulators ripped off, forcing them to return to the surface.

9 uses of Hell, 5 uses of bitch, 3 paired with son of a, one use of up yours, for God's sakes, for Christ's sakes, shut up, schmuck, shit, Jesus and moron, 5 uses of Oh God, 4 uses of O my God and damn, 3 paired with God.

In a bar scene, one character has passed out from excess drink on the bar, and another is decidedly merry. A few characters in this scene are shown drinking.

Champagne is shown in glasses in a couple of group dining scenes.

Freddie Bauer smokes a cigarette and then gets a can of beer out while he and his brother Allen Bauer are playing racquetball.

In three separate scenes, a person falls into the ocean and begins to drown.

There are scenes of police and military enforcement. Guns are shown, but they are not brandished, and no shots are fired.