According to the ESRB, this game contains: Violence
Parents should be aware that the game centers around armed combat between humans and aliens. The graphics are colorful and chunky, and not very detailed. It would be a stretch to call this bloody or gory, but the fact remains that human characters can die and using firearms may be objectionable to some people. There is no questionable language, and no instances of sexual content whatsoever.
Tactics fans are in for a treat. This game is a real brain-buster, and for those who revel in strategic skirmishes, this one is tops. Characters can be customized, equipment can be changed, and there are a wealth of choices available to the would-be commander. If tactics games are your cup of tea, this one is a big pitcher with three lemon wedges and a cup of sugar thrown in. Iced, of course.
X-Com fans will have to pick this up, as it is a long-lost half-brother to that fabled series. It's unclear whether or not the people who put together X-Com were responsible for this game, but in any case, the resemblance is impossible not to see. It looks like it, it feels like it, it plays like it. In my book, this is a very good thing.
Deaf and Hard of Hearing gamers will have no problems. There are no voiceovers, the entire game is presented through text, and there are no significant auditory cues.