According to ESRB this game contains Blood and Gore, Intense Violence, Strong Language and Suggestive Themes.
Dear parents, would you like your children to play a game which features more distinct "execution styles" than missions in it's story mode? Well, I thought not.
Fans of the movie might be pleased with all the original voice-actors and a resurrection of Marlon Brando, which turns out to be a bit creepy time and again. Apart from that they shouldn't expect anything too epic or overly convincing.
If you dig the GTA franchise and are in bad need for a new fix, you might want to give The Godfather a try. But if you are still happily inhabiting San Andreas I recommend to stay there. It is far more varied, multi-dimensional and entertaining.
Deaf and hard of hearing gamers will encounter no problems once they have got over the odd fact that they have to watch the intro movie and then play through the tutorial before they can access the options menu to turn subtitles on. But from there on you should be fine.