According to ESRB, this game contains: Blood and Gore, Strong Language, Strong Sexual Content, Violence
Parents must keep this game as far away from kids as possible. Dont believe the hype that this is a mature crime drama, but the part about it being violent, bloody and demoralizing is true. Sex and cocaine use is suggested, and while the graphics are crude, so are the deaths you are able to enact on innocent (and not-so-innocent) people.
Fans of the GTA series, especially the third one, should get this. It improves on almost every single aspect of the previous game, despite the fighting, targeting and camera system still being as stiff and awkward as ever. Anyone expecting a matured plot may be disappointed, but not completely. The plot is greatly enhanced thanks to Tommy Vercetti having a voice, the plot twists are actually interesting and character development exists, as opposed to the non-existent character development of GTA3. All the characters are colorful stereotypes of their respective ethnicity and social standing, and are much more memorable this time around.
Fans of the 80s, especially the music, should eat this one up. And if anything, riding the two-wheeled vehicles makes it all worthwhile.