All right, here's the deal: if you're easily offended then you might want to stay far, far away from this one. There are some painfully funny moments in the movie, but I probably blushed about as much as I laughed. Actually, I probably blushed MORE than I laughed. And if I wasn't literally blushing on the outside, then I was blushing on the inside. If there is absolutely nothing in this movie that embarrasses you then you simply have no shame. Whether that's a badge of honor or not is in the eye of the beholder I suppose.
I will not deny that I laughed quite a bit, but this is a movie that I simply cannot give a blanket recommendation due to its subject matter. If I were to say, "This movie is hilarious, go check it out!" and some sweet, little old church-going lady heads to the theater and has a heart-attack during one of the graphically explicit sex situations, well, that's just something I don't need on my conscience.
So how raunchy is it? Hmm, try about 100 times worse than The Wedding Crashers. Honestly. My mom would've walked out during the first scene. I feel it's my duty to at least warn you of what to expect.
There is some cleverly intelligent comedy here, but that's what I come to expect from the man (Judd Apatow) who had a hand in both Freaks and Geeks and Undeclared. I'm all for making fun of Michael McDonald; the only man whose hair and beard are white enough to give Kenny Rogers a run for his money. Paul Rudd proclaiming, "If I hear Ya Mo Be There one more time I'll Ya Mo burn this place down," is hilarious, but it's one of those things that the majority of the audience won't appreciate.
And when we see a quick 3-second flashback of Steve Carrell singing along to Cameo's Word Up, I laughed for a good two minutes after the joke was over, whereas most everybody chuckled and then forgot about it.
Strangely enough, despite the raunch, there's an admirable moral to the story. The movie doesn't portray Carrell as some freaky loser just because he's a virgin. He's really portrayed as a likable, admirable character. Sure, he's a little weird. After all, he has a framed Asia poster, "more videogames than an Asian kid," and a toy collection that features the Million Dollar Man's BOSS, but we're never led to believe that there's actually anything wrong with the fact that he's a virgin. As odd as it may seem, there's a bit of an "it's OK to wait" message.
But man, oh man, please be warned that this pushes its R rating about as far as it can go. That was certainly Apatow's intention. According to him, he just let some of the guys (particularly Rogen and Malco) improv and talk the way they normally talk, all in an effort to find lots of new ways to be dirty. If you can handle that or talk that way yourself, then you'll love the movie.
I'm not a big fan of excessive profanity and sex jokes. I find that subtle, clever humor is much more entertaining than about 200 uses of the f-word or fratboy sex discussions. But that's me. Like I said, there are some absolutely hysterical moments here, but you have to ask yourself if they're worth sitting through one of the most vulgar movies you're likely to ever see at the theater. I just don't know how interested most women will be in what's discussed by men while playing poker. Honestly ladies, you might not want to know. If you've ever been curious why some girls think guys are gross, well, this gives you a good idea.
There you go - my humble, honest take on what to expect. Be that your guide. It definitely should not be seen with your Sunday School class, mama, grandmama, any family members of the opposite sex, children of any age, or anybody who is easily offended by excessive profanity or explicit sex discussion. If you'd see it with any of the above then you apparently do not have any concept of what it means to be uncomfortable.

Plot Synopsis: Hong Kong, 1966. Paul Wagner, the man who built the Victoria Tunnel, is murdered along with his wife by his associates. His twin sons, Chad & Alex, are split apart. 25 years later, Chad, a karate instructor in Los Angeles, & Alex, a smuggler living in Hong Kong, join forces to avenge their parents' murder & rightfully claim the tunnel.
This is the second time that Jean-Claude Van Damme & Sheldon Lettich have worked together, having previously done "Lionheart". This is also the first of three films to feature Van Damme playing dual roles ("Maximum Risk" & "Replicant" are the others). The plot is a very simplistic take on the revenge story, the film's sole redeeming feature being Van Damme's performance as two very different people  the prissy rich kid & the rough-&-tumble, cigar chomping tough guy. As it goes, Van Damme doesn't do a very good job in either role, although his take on Alex is mildly amusing. It is puzzling as to have the brothers mistaken for each other, with them wearing different clothes & having different hairstyles. Bolo Yeung makes a very worthy henchman for the baddies.