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Violence and scariness: Lots of pratfalls and cartoonish violence, mostly involving Gargamel, who's always trying to capture the Smurfs. Azrael the cat is often thrown into danger's way, after which Gargamel says "Are you dead?" to see if he made it. A climactic battle between Gargamel and the Smurfs (note -- possible spoiler alert!) causes a few minor Smurf injuries, but there's no blood or deaths. One sequence in which Gargamel finds Smurf Village might frighten very young children, since Gargamel destroys many of their homes and winds up driving them off into the enchanted forest. Azrael also coughs up Smurfette's hair in a rather graphic way that might gross out some viewers.
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Sexy stuff: A married couple is affectionate -- holds hands, embraces, and eventually kisses -- in a short-and-sweet manner. Smurfette stands over a subway grate, Marilyn Monroe-style, but her Smurf "brothers" are more interested in the breeze. Grace is pregnant.
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Language: The word "smurf" is used as a substitute for many other words, including curse words -- for example, "smurf off," "you smurfin' crossed the wrong smurf," "smurf me," etc. Also very sparing use of "damn" and "oh my God."
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Consumerism: Many visible product placements, including Blue Man Group; Samsung Blu-Ray player, Apple computers, a prominent mention of M&Ms, Aerosmith Guitar Hero, CBGB, Bluetooth technology, FAO Schwarz, ALEX toys, Madame Alexander dolls, and references to Katy Perry's song "I Kissed a Girl" and Braveheart.
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Drinking, drugs and smoking: Not an issue