According to ESRB, this game contains: Blood and Gore, Intense Violence, Sexual Themes, Strong Language, Use of Drugs
Parents: Are you kidding? Unless your kids listen to Gangsta Rap they probably don't know who Tony Montana is, and you should endeavor to keep it that way until they're at least fifteen or sixteen. If they do listen to Gangsta Rap then chances are they've already played this game, with all its foul language, obscenely brutal violence, and misogynistic sexuality, and you've failed as a parent.
Grand Theft Auto fans should definitely check this out, so long as they're willing to trade their beloved sandbox features to find out just how smoothly a game can play.
Deaf and Hard of Hearing gamers have little to worry about: all important mission information is given onscreen, from arrows telling you which way to turn during missions to a radar that helpfully shows the location of all enemies.