All of the mermaids are naked throughout the movie. They are all very young so their breasts aren't fully developed and are normally obscured by their hair. There are however a few times where they are not covered and very small black dots are visible representing their nipples. The scene where the little mermaid changes into a human is fairly revealing.

This is however, only true for the original release of the film. In the DVD re-release of the film, it was edited to remove the frames that show their nipples.

None except for only one use of "bitch"

The ending is very sad.

The sea witch may scare some very young viewers.